EU Combined Nomenclature · CN code · HS 7204.50

7204 50 00

7204 50 00: Ferrous waste and scrap: remelting scrap ingots

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel:
  2. 7204 50 00 Remelting scrap ingots

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 7

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Belarus
    Legal act
    Regulation 0355/22
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    Regulation 0333/11
    Documents
    • C058 The statement of conformity with the end-of-waste criteria referred to in Article 5(1) of Council Regulation (EU) No 333/2011 is to be issued for each consignment of scrap metal ceased to be waste
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    Regulation 1548/17
    Documents
    • Y959 Goods other than those described in Annex V (Coal, iron and iron ore) of Reg. (EU) 2017/1509
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 7

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export control - Waste All third countries Regulation 1157/24 21 May 2026

TARIC data as of 24 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 24 October 2026

EU: imports by month · HS 7204.50

last 12 months€27.2m+25.2% · previous 12 months
Average import price€3.09 per kg
Preferential rate0%
Jan 2024: €899kFeb 2024: €611kMar 2024: €1.2mApr 2024: €818kMay 2024: €1.7mJun 2024: €2.1mJul 2024: €1.6mAug 2024: €1.4mSept 2024: €1.7mOct 2024: €1.4mNov 2024: €1.4mDec 2024: €2mJan 2025: €897kFeb 2025: €2.1mMar 2025: €1.6mApr 2025: €3.9mMay 2025: €2.1mJun 2025: €2.2mJul 2025: €1.8mAug 2025: €676kSept 2025: €2mOct 2025: €2.2mNov 2025: €1.3mDec 2025: €915kJan 2026: €1.3mFeb 2026: €1.7mMar 2026: €2.6mApr 2026: €894kMay 2026: €1.5mJun 2026: €1.1mJul 2026: €1.3mAug 2026: €10.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Kazakhstan €16.1m 59.2% +60.4%
United States €4.6m 16.9% +2,193.7%
Ukraine €2.1m 7.9% -47.1%
Colombia €1.1m 3.9% —
Türkiye €901k 3.3% -67.6%
Algeria €800k 2.9% +49.9%
Pakistan €754k 2.8% +64.4%
Tanzania €309k 1.1% —

Same subheading in other tariffs

7204.50 Ferrous waste and scrap: remelting scrap ingots

Legal notes

Chapter notes: Chapter 72 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

7204 · Ferrous waste and scrap; remelting scrap ingots of iron or steel

In addition to the waste and scrap described in the HS Explanatory Note to heading 7204, (A), this heading also includes used cut-up rails of less than 1,5 m in length (see the explanatory note to subheading 7302 10 90).

7204 50 00 · Remelting scrap ingots

Remelting scrap ingots with the chemical composition of a ferro-alloy used as additions in the production of special steel are classified in the appropriate subheadings of heading 7202.

General notes to the chapter

IRON AND STEEL

General

A. There is a number of ways of distinguishing between forged and rolled products, where this distinction needs to be made (headings 7207, 7214, 7216, 7218, 7224 and 7228).

If the whole piece is available, it should first of all be examined for the way the cross-section varies:

  • if the variations are not regularly repeated, the product is forged;
  • if, on the other hand, there are regularly repeated variations, or if the cross-section is constant, the product may be forged or rolled. In this case, all the following criteria should be examined:

1. dimensions of the cross-section

If these are large (cross-section with an area of more than 150 000 mm2), the product is probably forged. If they are small (minimum dimension less than 15 mm), the product is probably rolled;

2. shape of the cross-section

If it is simple (for example, square, rectangular, round, hexagonal, etc.), the product may be either rolled or forged, whereas products of a more complex shape are almost always obtained by rolling;

3. length

If a product is more than 5 m long, it is almost certainly rolled; if it is shorter, it may be either rolled or forged;

4. dimensional tolerances

The tolerances in the dimensions of the cross-section are stricter in rolled products than in forged products;

5. metallographic aspect

Since, normally, the reduction ratio of rolled products is significantly greater than for forged products, it is almost always possible to distinguish between them by examination under a microscope.

The principal factors to be examined are inclusions and structure:

(a) inclusions in rolled products are thin, very elongated and almost perfectly parallel to the direction of rolling; in forged products, on the other hand, they are less elongated (almost elliptical in shape) and are not perfectly parallel;

(b) the structure of rolled products examined after annealing, if the product has been hardened and tempered, has almost perfectly rectilinear division marks parallel to the direction of rolling. In forged products, on the other hand, this is much less common and sometimes almost non-existent;

6. quantity

Forged products are generally delivered in small quantities.

Rolling can be carried out either hot or cold. Depending on the shape of the piece to be rolled and on the shape and positioning of the rollers, the process can be used to produce flat products, such as sheet and plate or hoop and strip, or bars and rods of round or polygonal cross-section, or sections of varying cross-sections, tubes, pipes, etc.

B. For the definition of certain types of plastic deformation (such as rolling, forging, stamping), see the HS General Explanatory Note to Chapter 72, part (IV), (A) and (B).

C. For the difference between hot-rolled or hot-drawn products and products obtained or finished in the cold state, see the HS General Explanatory Note to Chapter 72, part (IV), (B), final paragraph.

Some of the above differences between hot-rolled and cold-rolled products may be diminished or eliminated when cold-rolled products are annealed; equally, in the case of hot-rolled products which have a light cold-finishing, the differences are limited to surface hardness and appearance.

Hot-rolled or hot-drawn bars, rods, shapes, angles and sections may be cold-finished by drawing or other processes — notably, rectification or calibration — giving the product a better finish. This operation renders them classifiable as ‘cold-formed or cold-finished’.

However, cold dressing and rough scaling are not considered to be rectification or calibration processes, and therefore do not affect the classification of bars, rods, angles, shapes and sections, not further worked than hot-rolled or extruded. Similarly, such bars and rods, when twisted, are not to be considered as cold-finished.

D. For the definition of cladding, see the HS General Explanatory Note to this chapter, part (IV), (C), (2), (e).

Base metals clad with precious metals, whatever the thickness of the cladding, fall in Chapter 71 (see the HS Explanatory Notes to Chapter 71).

E. For comments on surface treatments, see the HS General Explanatory Note to Chapter 72, part (IV), (C), (2), (d).

F. Unfinished forgings no longer having the rough appearance of pieces roughly shaped by forging of heading 7207, 7218 or 7224 are to be classified in the headings appropriate to the finished articles, which are generally in Chapters 82, 84, 85 and 87. Thus, iron or steel forgings for the manufacture of crankshafts are proper to heading 8483.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Remelting scrap ingots Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Remelting scrap ingots Free —

CN code 7204 50 00 is a line of the EU Combined Nomenclature under HS subheading 7204.50 (ferrous waste and scrap: remelting scrap ingots).

The third-country duty is free, and quantities are declared in —.

Imports of goods of subheading 7204.50 into the EU came to €27.2m between September 2025 and August 2026 (up 25% on the year before); Kazakhstan supplied 59%, followed by United States.

For the same subheading, the UK duty is free, the Türkiye duty is 6.5%, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.4%–4.7%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

EU member states imported goods of subheading 7204.50 worth US$38m in 2024; the largest supplier from outside the EU was the United Arab Emirates.

Questions and answers

What is the EU import duty for CN code 7204 50 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 7204.50 as a whole, the largest supplier from outside the EU in 2024 was the United Arab Emirates (US$3m), followed by Kazakhstan.

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