EU Combined Nomenclature · CN code · HS 7225.40

7225 40 12

7225 40 12: Hot-rolled alloy steel plate, not in coils: Other, not further worked than hot-rolled, not in coils: of tool steel

Hot-rolled alloy steel plate, not in coils

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

  1. 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more:
  2. 7225 40 Other, not further worked than hot-rolled, not in coils:
  3. 7225 40 12 Of tool steel

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 10
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 6

  • Safeguard measureAdditional duties 50%
    Applies to goods from
    all countries except Iceland, Liechtenstein, Norway
    Legal act
    Regulation 1457/26
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    all countries except United Kingdom, Indonesia, India, Iceland, Japan, South Korea, Liechtenstein, North Macedonia, Norway
    Legal act
    Regulation 1457/26
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Albania, Algeria, Andorra, Antigua & Barbuda, Argentina, Bahamas, Barbados, Belize and 71 more
    Legal act
    Regulation 1457/26
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    India
    In force
    until 31 December 2026
    Legal act
    Regulation 1457/26
  • 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 13

  • 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
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y970 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    Regulation 0267/12, Regulation 1509/17
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import control
    Applies to goods from
    all countries except Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
    • C067 Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)
    • Y069 Goods not consigned from Iran
  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
  • 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
    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
  • Import control
    Applies to goods from
    all countries except Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L139 Import authorisation by virtue of article 3g.7 of Council Regulation (EU) 833/2014
    • Y824 Evidence of the country of origin of the iron and steel inputs used for processing of the product in a third country
    • Y878 The product is imported from a partner country for importation of iron and steel as listed in Annex XXXVI to Regulation (EU) No 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)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L139 Import authorisation by virtue of article 3g.7 of Council Regulation (EU) 833/2014
    • 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
    all countries
    In force
    until 30 September 2027
    Legal act
    Regulation 1963/26
    Documents
    • Y376 Country of ‘melt and pour’ of the imported steel: China
    • Y377 Country of ‘melt and pour’ of the imported steel: India
    • Y378 Country of ‘melt and pour’ of the imported steel: Indonesia
    • Y379 Country of ‘melt and pour’ of the imported steel: Viet-Nam
    • Y380 Country of ‘melt and pour’ of the imported steel: Malaysia
    • Y381 Country of ‘melt and pour’ of the imported steel: Algeria
    • Y382 Country of ‘melt and pour’ of the imported steel: Japan
    • Y383 Country of ‘melt and pour’ of the imported steel: South Korea
    • Y384 Country of ‘melt and pour’ of the imported steel: Türkiye
    • Y385 Country of ‘melt and pour’ of the imported steel: Iran
    • Y386 Country of ‘melt and pour’ of the imported steel: EU
    • Y387 Country of ‘melt and pour’ of the imported steel: other countries
    • Y388 Country of ‘melt and pour’ of the imported steel: multiple origins
    • C131 Mill Test Certificate
    • C132 Invoice containing information on the country of ‘melt and pour’ and the heat number
    • C133 Delivery note containing information on the country of ‘melt and pour’ and the heat number
    • C134 Quality certificate and clauses in implemented purchase orders or contracts containing information on the country of ‘melt and pour’ and the heat number
    • C135 Long-term declaration from the supplier containing information on the country of ‘melt and pour’ and the heat number
    • C136 Cost accounting and production documents containing information on the country of ‘melt and pour’ and the heat number
    • C137 Customs document from the exporting country containing information on the country of ‘melt and pour’ and the heat number
    • C138 Commercial correspondence containing information on the country of ‘melt and pour’ and the heat number
    • C139 Production descriptions containing information on the country of ‘melt and pour’ and the heat number
  • Import control
    Applies to goods from
    all countries
    In force
    from 1 October 2027
    Legal act
    Regulation 1963/26
    Documents
    • Y376 Country of ‘melt and pour’ of the imported steel: China
    • Y377 Country of ‘melt and pour’ of the imported steel: India
    • Y378 Country of ‘melt and pour’ of the imported steel: Indonesia
    • Y379 Country of ‘melt and pour’ of the imported steel: Viet-Nam
    • Y380 Country of ‘melt and pour’ of the imported steel: Malaysia
    • Y381 Country of ‘melt and pour’ of the imported steel: Algeria
    • Y382 Country of ‘melt and pour’ of the imported steel: Japan
    • Y383 Country of ‘melt and pour’ of the imported steel: South Korea
    • Y384 Country of ‘melt and pour’ of the imported steel: Türkiye
    • Y385 Country of ‘melt and pour’ of the imported steel: Iran
    • Y386 Country of ‘melt and pour’ of the imported steel: EU
    • Y387 Country of ‘melt and pour’ of the imported steel: other countries
    • Y388 Country of ‘melt and pour’ of the imported steel: multiple origins
    • C131 Mill Test Certificate
  • Import controlCarbon Border Adjustment Mechanism - CBAM
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    In force
    until 31 December 2026
    Legal act
    Regulation 0956/23
    Documents
    • Y128 CBAM account number
    • Y134 Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)
    • Y135 Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956
    • Y237 Goods of EU origin (CBAM)
    • Y238 Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026
    • Y137 De minimis exemption - Exemption by virtue Article 2a. of Regulation (EU) 2023/956

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

7225 40 12 30Of a thickness of less than 4,75 mm
7225 40 12 90Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.9509 European Union, India Free 1 October 2026 – 31 December 2026 22,682,310 kg 11,542,075 kg Open
09.9609 ERGA OMNES Free 1 October 2026 – 31 December 2026 18,829,770 kg 0 kg Exhausted
09.9727 FTA partners Free 1 October 2026 – 31 December 2026 7,414,970 kg 6,449,903 kg Open
09.9728 European Union, Türkiye Free 1 October 2026 – 31 December 2026 7,007,710 kg 0 kg Exhausted
09.9854 European Union, Korea, Republic of (South Korea) Free 1 October 2026 – 31 December 2026 79,917,560 kg 35,427,111 kg Open
09.9855 European Union, Indonesia Free 1 October 2026 – 31 December 2026 53,152,580 kg 33,194,299 kg Open
09.9856 European Union, India Free 1 October 2026 – 31 December 2026 52,709,570 kg 0 kg Exhausted
09.9857 European Union, Japan Free 1 October 2026 – 31 December 2026 23,294,110 kg 11,086,013 kg Open
09.9858 European Union, North Macedonia Free 1 October 2026 – 31 December 2026 20,671,860 kg 8,224,831 kg Open
09.9859 European Union, United Kingdom Free 1 October 2026 – 31 December 2026 8,284,850 kg 2,995,800 kg Open

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 15

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
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export authorizationSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 23 October 2017
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: Iran Iran Regulation 0267/12 30 September 2025
Export control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 September 2017
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 11 April 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 25 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 · 25 October 2026

EU: imports by month · HS 7225.40

last 12 months€94.7m+13.6% · previous 12 months
Average import price€1.24 per kg
Preferential rate0%
Jan 2024: €6.8mFeb 2024: €5.5mMar 2024: €4.2mApr 2024: €3.7mMay 2024: €5.5mJun 2024: €2.7mJul 2024: €11.1mAug 2024: €7.8mSept 2024: €5.3mOct 2024: €10.2mNov 2024: €7.4mDec 2024: €7.7mJan 2025: €13.1mFeb 2025: €7.1mMar 2025: €5mApr 2025: €7.5mMay 2025: €5.8mJun 2025: €6.9mJul 2025: €3.9mAug 2025: €3.5mSept 2025: €7.5mOct 2025: €10.3mNov 2025: €6.2mDec 2025: €5.1mJan 2026: €10.1mFeb 2026: €8.8mMar 2026: €7.4mApr 2026: €4.4mMay 2026: €8.9mJun 2026: €6.8mJul 2026: €6.1mAug 2026: €13.2m 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
China €29.1m 30.7% -20.4%
United States €19.4m 20.5% +96.4%
North Macedonia €18.9m 20% -31.8%
India €7.2m 7.6% +1,780.6%
Canada €6.9m 7.3% +163,550.3%
Türkiye €6.4m 6.8% +479.1%
United Kingdom €4m 4.2% -33.5%
Malaysia €998k 1.1% +126.9%

Same subheading in other tariffs

7225.40 Other, not further worked than hot-rolled, not in coils

EU lines: 7225.40

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N315546 U.S. CBP 17 November 2020 · 7225.40.51.10

    The tariff classification of certain flat-rolled alloy steel from China, Ukraine or Slovenia

  • N308286 U.S. CBP 9 January 2020 · 7225.40.30.50

    The tariff classification of steel plates from Sweden

  • N304251 U.S. CBP 28 May 2019 · 7225.40.30.50

    The tariff classification of steel plates from Germany

  • N290183 U.S. CBP 6 October 2017 · 7225.40.30.50

    The tariff classification of flat-rolled products from Luxembourg

5 rulings in total for this code

Legal notes

Additional note

Chapter notes: Chapter 72 →

CBAM: carbon border adjustment

Goods of the CBAM sector iron and steel pay for the greenhouse gases emitted in their production when they are imported into the EU. Without verified actual emissions, the importer declares the default values below (tonnes of CO2 equivalent per tonne of goods).

7225 40 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils (excl. products of silicon-electrical steel)

Country of productionDirectIndirectTotal
Algeria3.41—3.41
Argentina3.34—3.34
Australia3.61—3.61
Azerbaijan2.31—2.31
Bosnia & Herzegovina3.46—3.46
Brazil3.65—3.65
Canada3.59—3.59
Chile2.85—2.85
China6.11—6.11
Colombia4.18—4.18
India7.32—7.32
Indonesia10—10
Iran3—3
Japan3.5—3.5
Kazakhstan5.34—5.34
Mexico3.65—3.65
Myanmar (Burma)3.4—3.4
New Zealand3.52—3.52
North Macedonia3.44—3.44
Philippines2.65—2.65
Russia3.83—3.83
Serbia2.56—2.56
South Africa4.08—4.08
South Korea4.03—4.03
Taiwan2.36—2.36
Thailand3.52—3.52
Türkiye6.45—6.45
Ukraine3.54—3.54
United Kingdom3.62—3.62
United States3.59—3.59
Uzbekistan3.26—3.26
Vietnam3.48—3.48
Other countries (default)5.5—5.5

with the mark-up for 2026: 6.05 · with the mark-up for 2027: 6.6 · with the mark-up for 2028: 7.15

t CO2e per t of goods · definitive period since 1 January 2026; first annual declaration due 30 September 2027 · Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740 (European Commission data, not legally binding)

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.

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 Of tool steel Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Of tool steel Free —

In the EU Combined Nomenclature, 7225 40 12 is one of 5 lines under subheading 7225.40, other, not further worked than hot-rolled, not in coils.

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

In the 12 months to August 2026, the EU imported hot-rolled alloy steel plate, not in coils (HS 7225.40) worth €94.7m (up 14% on the year before), at an average of €1.24 per kg; China supplied 31%, followed by United States.

For the same subheading, the UK duty is 50%, the Türkiye duty is 0%–15%, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 0%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, 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 7225.40 worth US$2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$5m.

Questions and answers

What is the EU import duty for CN code 7225 40 12?

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 7225.40 as a whole, the largest supplier from outside the EU in 2024 was China (US$35m), followed by North Macedonia.

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