CN code 7308 20 of the Combined Nomenclature covers towers and lattice masts (pylons) made of iron or steel. In commercial practice, these are lattice structures used as telecommunications towers, antenna masts, power transmission towers (high voltage pylons), stadium and airport lighting towers, observation towers and support masts for wind turbines. Lattice structures are characterised by construction from steel sections (angles, tubes, channels) joined in triangular or polygonal modules providing high rigidity at relatively low weight. Classification under CN 7308 20 requires the product to constitute a tower or mast of lattice construction. Solid-walled (tubular) towers may be classified separately under CN 7308 90 as other steel structures. Concrete power poles do not belong to this code. Standard EN 1993-3-1 Eurocode 3 defines design requirements for steel towers and masts, while EN 1090-1 governs the execution of steel structures. Import of prefabricated towers requires design documentation, structural calculations and material certificates. Classification follows the General Rules for Interpretation, Rules 1 and 6, and notes to Chapter 73 CN.

Importing steel lattice towers and masts under CN code 7308 20 into the European Union is governed by the Union Customs Code. Since 1 January 2026, steel structures under heading 7308 fall within the scope of the CBAM mechanism under Regulation (EU) 2023/956. Importers must register as authorised CBAM declarants, submit quarterly embedded emissions declarations and purchase CBAM certificates. Lattice towers and masts as construction products are subject to the Construction Products Regulation (CPR) No 305/2011 and require CE marking based on harmonised standard EN 1090-1. The execution class (EXC1-EXC4) depends on the consequence class and use category. Telecommunications and power transmission towers typically require execution class EXC3 or EXC4. Required import documents include a commercial invoice with technical specifications (height, mass, cross-section, steel grade, wind loading), design documentation, material certificates per EN 10204, CE Declaration of Performance, welding documentation and certificate of origin. Current MFN duty rates should be verified in the TARIC system.

Steel lattice towers and masts under CN code 7308 20 may be subject to EU trade defence measures on steel products. Steel safeguard measures under tariff rate quotas (TRQ) may cover steel structures under heading 7308, with an additional 25 percent duty above the quarterly quota limit. Imports of steel structures from Russia and Belarus are prohibited under EU sanctions packages covering iron and steel products. Anti-dumping duties may apply to steel towers from specific countries - the current status and AD duty rate should be verified in TARIC for the specific TARIC code and country of origin. Towers for wind farms and energy infrastructure represent a significant market segment, with major suppliers from China, Turkey, India and South Korea. Preferential rates under EU FTAs (CETA, EU-Japan EPA, EU-Korea FTA, EU-Vietnam FTA) may reduce import costs provided rules of origin are met. Total import cost includes customs value, conventional duty, any AD and safeguard measures, CBAM obligations and VAT. All trade measures are available in the TARIC system.

CN code 7308 20 of the Combined Nomenclature covers steel lattice towers and masts 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.