Equipment for scaffolding, shuttering, propping or pit-propping

CN code 7308 40 of the Combined Nomenclature covers equipment for scaffolding, shuttering, propping or pit-propping and similar products of iron or steel used in concrete construction work. In commercial practice, this heading encompasses steel system formwork (wall, slab and column types), formwork girders, support frames, adjustable steel props, formwork pads and other elements of formwork systems. Steel formwork serves to shape concrete structures in building construction, infrastructure and civil engineering. Classification under CN 7308 40 covers both reusable formwork and single-use steel formwork elements. Construction scaffolding used for working at height rather than concrete forming may be classified separately under CN 7308 90 as other steel structures. Aluminium formwork falls under heading 7610 and wooden formwork under Chapter 44. The decisive classification criterion is the material (iron or steel) and the intended use (concrete forming). Classification follows the General Rules for Interpretation, Rules 1 and 6, and notes to Chapter 73 CN.

Importing steel formwork under CN code 7308 40 into the EU is governed by the Union Customs Code. Since 1 January 2026, products under heading 7308 fall within the scope of the CBAM mechanism, obliging importers to register as authorised CBAM declarants, submit annual emissions declarations and purchase CBAM certificates (certificate sales start on 1 February 2027). Steel formwork as temporary construction equipment is subject to safety requirements under standards EN 13377 (table formwork equipment) and EN 12812 (falsework systems). Products must meet general product safety requirements. Adjustable steel props should comply with EN 1065. Required import documents include a commercial invoice with technical description (formwork type, load capacity, dimensions, steel grade), manufacturer technical specification, assembly and use instructions, material certificates, load test reports and certificate of origin. Formwork imported for temporary reuse may be declared under the temporary admission procedure with partial relief from import duties. Current MFN duty rates should be verified in TARIC.

Steel concrete formwork under CN code 7308 40 may be subject to EU trade defence measures. Steel safeguard measures under the TRQ system may cover formwork elements under heading 7308 with an additional 25 percent duty above the quarterly quota limit. Imports of steel products from Russia and Belarus are subject to EU sanctions prohibitions. Anti-dumping duties on formwork elements from specific countries may apply - the current status should be verified in TARIC. The EU steel formwork market includes both sales of new systems and rental of used equipment. Major formwork suppliers include European manufacturers (Germany, Italy, Austria) and companies from China and Turkey. Preferential rates under EU FTAs may reduce import costs. Formwork temporarily imported for a specific construction project may benefit from the temporary admission procedure. Total import cost includes conventional duty, safeguard measures, CBAM obligations and VAT. All current trade measures are available in the TARIC system of the European Commission.

CN code 7308 40 of the Combined Nomenclature covers steel formwork for concrete 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.