EU Combined Nomenclature · CN code · HS 7301.10
Steel sheet piling
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.9619 | ERGA OMNES | Free | 1 October 2026 – 31 December 2026 | 85,280 kg | 85,280 kg | Open |
| 09.9912 | China, European Union | Free | 1 October 2026 – 31 December 2026 | 2,480,610 kg | 0 kg | Exhausted |
| 09.9913 | United Arab Emirates, European Union | Free | 1 October 2026 – 31 December 2026 | 903,080 kg | 715,280 kg | Open |
| 09.9914 | European Union, United Kingdom | Free | 1 October 2026 – 31 December 2026 | 1,666,940 kg | 1,666,940 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| 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 |
TARIC data as of 26 October 2026
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 24% 
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 · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €25.9m | 72.3% | +31.9% |
 United Arab Emirates | €5.6m | 15.7% | -44.9% |
 United Kingdom | €2.2m | 6.1% | -22.4% |
 Switzerland | €607k | 1.7% | +27.7% |
 India | €601k | 1.7% | +397.4% |
 Mexico | €383k | 1.1% | — |
 United States | €198k | 0.6% | +80.6% |
 Norway | €124k | 0.3% | -47.2% |
7301.10 Sheet piling of iron or steel, whether or not drilled: sheet piling
UK Free Third-country duty 1 tariff line 
Türkiye 10% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line Mexico 35% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 6 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line 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).
7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
| Country of production | Direct | Indirect | Total |
|---|---|---|---|
 Algeria | 3 | — | 3 |
| Argentina | 2.68 | — | 2.68 |
 Australia | 3 | — | 3 |
 Azerbaijan | 0.19 | — | 0.19 |
 Bosnia & Herzegovina | 2.29 | — | 2.29 |
| Brazil | 1.73 | — | 1.73 |
| Canada | 1.51 | — | 1.51 |
 Chile | 2.05 | — | 2.05 |
| China | 2.28 | — | 2.28 |
 Colombia | 2.89 | — | 2.89 |
| India | 4.3 | — | 4.3 |
 Indonesia | 8.25 | — | 8.25 |
 Iran | 1.94 | — | 1.94 |
| Japan | 2.13 | — | 2.13 |
 Kazakhstan | 5.36 | — | 5.36 |
| Mexico | 2.81 | — | 2.81 |
 Myanmar (Burma) | 0.52 | — | 0.52 |
| New Zealand | 2.43 | — | 2.43 |
| North Macedonia | 1.55 | — | 1.55 |
 Philippines | 0.79 | — | 0.79 |
 Russia | 3.59 | — | 3.59 |
 Serbia | 2.41 | — | 2.41 |
 South Africa | 4.22 | — | 4.22 |
 South Korea | 2.14 | — | 2.14 |
| Taiwan | 2.33 | — | 2.33 |
 Thailand | 2.04 | — | 2.04 |
| Türkiye | 2.51 | — | 2.51 |
 Ukraine | 2.54 | — | 2.54 |
| United Kingdom | 2.5 | — | 2.5 |
| United States | 1.44 | — | 1.44 |
 Uzbekistan | 3.21 | — | 3.21 |
 Vietnam | 2.37 | — | 2.37 |
| Other countries (default) | 4.06 | — | 4.06 |
with the mark-up for 2026: 4.469 · with the mark-up for 2027: 4.876 · with the mark-up for 2028: 5.282
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)
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.
This heading covers sheet piling and welded angles, shapes and sections which have undergone working such as drilling, twisting, etc., provided that such working has not conferred on them the character of products covered elsewhere.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Sheet piling | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Sheet piling | Free | — |
CN code 7301 10 00 is a line of the EU Combined Nomenclature under HS subheading 7301.10 (sheet piling of iron or steel, whether or not drilled: sheet piling).
The third-country duty is free, and quantities are declared in —.
Imports of steel sheet piling (HS 7301.10) into the EU came to €35.9m between September 2025 and August 2026 (up 5% on the year before); China supplied 72%, followed by United Arab Emirates.
For the same subheading, the UK duty is free, the Türkiye duty is 10%, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, 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 10%.
EU member states imported goods of subheading 7301.10 worth US$501m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$2m.
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.
For subheading 7301.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$23m), followed by the United Arab Emirates.