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What does heading 7314 of the customs tariff cover?

Heading 7314 covers cloth (including endless bands), grill, netting and fencing of iron or steel wire, as well as expanded metal of iron or steel. These products are used in construction (plaster reinforcement, fencing), agriculture, industry and decoration. Customs duty rates are generally 0% to 2.7%. Steel mesh and fencing are subject to CBAM. Import of construction mesh may require CE marking. Fencing mesh for road barriers must meet EN 1461 (galvanising) and EN 10223 (fencing mesh) standards. Heading 7314 is part of Chapter 73 (base metals and metal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 7314 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 7314 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates and import requirements for heading 7314

Customs duty rates are generally 0% to 2.7%. Import of construction mesh may require CE marking. Steel mesh and fencing are subject to CBAM - CO2 emission reporting is required. Reinforcement mesh for construction requires CE marking under European standards. Fencing mesh must meet EN 10223 and EN 1461 galvanising standards. Distinguish fencing mesh (heading 7314) from barbed wire (heading 7313) for classification. When importing goods under heading 7314 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 7314 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 7314 are subject to quality and EN standard compliance controls. Required documentation includes: chemical composition analysis certificates, CE certificates (construction products), EU steel safeguard documentation. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Classification of goods under heading 7314 - key considerations

Heading 7314 covers cloth (including endless bands), grill. These products are used in construction (plaster reinforcement, fencing), agriculture, industry and decoration. Distinction from 7313 (barbed wire of iron or steel, twisted ho) and 7315 (chain and parts thereof of iron or steel) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.

Frequently asked questions

What duty rates apply to cloth (including endless bands), grill under heading 7314?
Customs duty rates for cloth (including endless bands), grill under heading 7314 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 7314 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing cloth (including endless bands), grill into the EU?
Importing cloth (including endless bands), grill under heading 7314 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying cloth (including endless bands), grill under heading 7314?
Classification of goods under heading 7314 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 7314 covers cloth (including endless bands), grill - exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.