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73024000
ARTICLES OF IRON OR STEELrails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Fish-plates and sole plates

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
2 rules
DEF_SAVGKZ
Docs required
26 docs
L139L143Y824Y859Y878Y128+20
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
DEF_SAVG (excl. AE, BR, EG, ID, ZA, MD, MK, TN, VN, IN)Additional duties (safeguard)25%-R0159/19
KZAdditional duties (safeguard)25%-R0159/19
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CN 0%CO 0%DEF_SAVG 0%DZ 0%EBA 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%GB 0%GB 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%KZ 0%LB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%TN 0%TR 0%WS 0%XC 0%XL 0%
Notes
TM5101. 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 91 10; 8903 92 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.
EU003According 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.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences 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 “EH”.
CD906The 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
5

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of fishplates and sole plates - CN 730240

CN code 730240 of the Combined Nomenclature covers fishplates (joint bars) and sole plates (base plates) of iron or steel used in railway track construction. Fishplates are steel connecting elements bolted to the ends of two adjacent rails to transfer longitudinal forces and ensure track continuity. Sole plates are steel plates placed between the rail and the sleeper to distribute loads and secure the rail via spring fastenings. Fishplates are manufactured from structural steel with enhanced strength, while sole plates are often made from grey cast iron or rolled steel. Classification under subheading 730240 is distinguished from rails (730210), switching elements (730230) and other track components (730290). Standard EN 13674-3 specifies requirements for fishplates, while sole plate requirements are governed by EN 13146 standards for rail fastening systems. These are high-volume components essential for track construction and maintenance, typically procured in large quantities during railway building and modernisation projects.

Import requirements and CBAM for fishplates and sole plates CN 730240

Importing railway fishplates and sole plates under CN code 730240 into the European Union is subject to Union Customs Code provisions and railway infrastructure technical requirements. Elements intended for the EU railway network must comply with Technical Specifications for Interoperability (TSI) and relevant European standards. Fishplates are governed by EN 13674-3, while fastening systems including sole plates fall under the EN 13146 series. Products are subject to CPR Regulation (EU) No 305/2011 and may require CE marking. From 1 January 2026, imports may be subject to CBAM under Regulation (EU) 2023/956. Required documents include a commercial invoice with technical description (type, dimensions, steel grade, production standard), material certificate EN 10204, transport documents and certificate of origin for preferential rates. Importers should obtain confirmation of product compliance with the requirements of the railway infrastructure manager in the destination country.

Trade measures and tariff preferences for CN 730240

Railway fishplates and sole plates under CN code 730240 are subject to EU safeguard measures on steel products in TRQ form with an additional 25% duty. Track elements form part of product categories within the safeguard system - current status should be verified in TARIC. Anti-dumping duties may apply to products from China, India or Turkey, with rates to be checked in TARIC for the specific code and country of origin. Imports from Russia and Belarus are subject to EU sanctions prohibitions. Preferential rates may be available under free trade agreements such as CETA, EU-Japan EPA or the EU-Korea FTA, provided rules of origin are met and a valid origin document is presented. Fishplates and sole plates are products with relatively low unit value but high order volumes in the context of railway construction and modernisation. Total import costs include MFN duty, AD duties, safeguard surcharge, CBAM charges and VAT. Current trade measures should be verified in TARIC.

Customs classification of fishplates and sole plates (CN 7302 40)

CN code 7302 40 of the Combined Nomenclature covers fishplates and sole plates 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 the EU.

Frequently asked questions

How do fishplates (730240) differ from railway rails (730210)?
Fishplates are connecting elements bolted to the ends of two adjacent rails to ensure track continuity. Railway rails (730210) are the load-bearing profiles on which vehicle wheels run. Fishplates have much smaller dimensions and weight than rails and serve a connecting rather than load-bearing function. Sole plates distribute loads between the rail and sleeper. Each element is classified under a separate CN subheading.
What European standards apply to railway fishplates?
Fishplates (joint bars) are governed by EN 13674-3, which specifies material, dimensional and strength requirements. Rail fastening systems including sole plates are regulated by the EN 13146 series. For the EU railway network, TSI compliance is required. Products are subject to CPR Regulation and may require CE marking. Material certificate EN 10204 is compulsory for imports.
Are fishplates and sole plates subject to CBAM?
From 1 January 2026, CBAM enters its full operational phase. Fishplates and sole plates as steel products under Chapter 73 may be subject to CBAM if listed in Annex I of Regulation (EU) 2023/956. Importers should verify the current CBAM scope for subheading 730240. Where applicable, registration as an authorised CBAM declarant and embedded emissions reporting are required.
How to obtain a BTI ruling for fishplates and sole plates (CN 7302 40)?
A Binding Tariff Information (BTI) ruling for CN code 7302 40 is obtained by submitting an application to the national customs authority. The application must include a detailed product description, samples, photographs and technical documentation..