EU Combined Nomenclature · CN code · HS 7302.10

7302 10 10: Steel rails: Current-conducting, with parts of non-ferrous metal

Steel rails

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

7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails:
7302 10 Rails:
7302 10 10 Current-conducting, with parts of non-ferrous metal

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 5

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 2

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)
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 6

Prohibition or restrictionImport prohibition

Applies to goods from
Belarus

Legal act
Regulation 0355/22
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 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

Export measures 5

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

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 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

EU: imports by month · HS 7302.10

last 12 months€21.4m-4.3% · previous 12 months

Average import price€1.09 per kg

Preferential rate0%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
United Kingdom	€12.6m	58.9%	-24.3%
Türkiye	€4.1m	19.1%	+151.4%
China	€2.3m	10.7%	+28.3%
Kazakhstan	€740k	3.5%	+57.8%
Serbia	€583k	2.7%	+573.5%
Switzerland	€581k	2.7%	+51%
United States	€164k	0.8%	-37.5%
Canada	€98k	0.5%	+861.4%

Same subheading in other tariffs

7302.10 Railway or tramway track construction material of iron: rails

UK Free – 50% Third-country duty 6 tariff lines · average 25%

Türkiye Free – 15% Third-country duty 6 tariff lines · average 7.5%

USA Free General (MFN) 2 tariff lines

Canada Free Third-country duty 5 tariff lines

Mexico 20% Third-country duty 3 tariff lines

Brazil Free – 10.8% Third-country duty 2 tariff lines · average 5.4%

Argentina Free – 10.8% Third-country duty 2 tariff lines · average 5.4%

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 1 tariff line

Japan Free Third-country duty 1 tariff line

Taiwan Free Third-country duty 2 tariff lines

GCC 5% Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia Free Third-country duty 6 tariff lines

Nigeria 5% Third-country duty 1 tariff line

EU lines: 7302.10

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.

N302442 U.S. CBP 14 February 2019 · 7302.10.50.40

The tariff classification of used rails from various countries

Legal notes

Chapter notes: Chapter 73 →

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).

7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers " cross-ties", fish-plates, chairs, chair wedges, sole plates " base plates", rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Country of production	Direct	Indirect	Total
Algeria	3.19	—	3.19
Argentina	2.98	—	2.98
Australia	3.32	—	3.32
Azerbaijan	1.85	—	1.85
Bosnia & Herzegovina	2.88	—	2.88
Brazil	2.72	—	2.72
Canada	2.6	—	2.6
Chile	2.68	—	2.68
China	6.21	—	6.21
Colombia	2.73	—	2.73
India	5.45	—	5.45
Indonesia	8.21	—	8.21
Iran	2.79	—	2.79
Japan	2.95	—	2.95
Kazakhstan	5.18	—	5.18
Mexico	2.96	—	2.96
Myanmar (Burma)	2.51	—	2.51
New Zealand	3.06	—	3.06
North Macedonia	2.58	—	2.58
Philippines	2.26	—	2.26
Russia	3.49	—	3.49
Serbia	2.46	—	2.46
South Africa	4.03	—	4.03
South Korea	3.67	—	3.67
Taiwan	2.38	—	2.38
Thailand	3.95	—	3.95
Türkiye	5.36	—	5.36
Ukraine	3.21	—	3.21
United Kingdom	2.81	—	2.81
United States	2.74	—	2.74
Uzbekistan	3.21	—	3.21
Vietnam	2.77	—	2.77
Other countries (default)	4.89	—	4.89

with the mark-up for 2026: 5.376 · with the mark-up for 2027: 5.864 · with the mark-up for 2028: 6.353

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.

7302 10 10 · Current-conducting, with parts of non-ferrous metal

This subheading covers only current-conducting rails, excluding running rails, the contact surface of which is of non-ferrous metal (aluminium, copper) or which are equipped with connecting pieces made of non-ferrous metals.

Conductor rails falling in this subheading also commonly called ‘third (or fourth) rails’, have the same cross-section as a running rail or have a double T or rectangular or trapezoidal etc. cross-section, and are made of steel which is generally softer than that of running rails, because their mechanical properties can be sacrificed to the electrical qualities: the electrical resistivity, which in the steel of running rails is about 0,19 × 10–6 ohm m, is only 0,11 ohm m for steel with a low carbon content (0,08 % approximately) and manganese content (0,20 %) and even 0,10 ohm m for Armco iron (practically pure iron: 99,9 %).

Conductor rails can have an upper, lateral or lower contact and are often protected by a coating of resin which leaves uncovered the side on which the skid runs.

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.

Year	Description	Third-country duty	Supplementary unit
2026	Current-conducting, with parts of non-ferrous metal	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Current-conducting, with parts of non-ferrous metal	Free	—

CN code 7302 10 10 is a line of the EU Combined Nomenclature under HS subheading 7302.10 (railway or tramway track construction material of iron: rails).

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

Imports of steel rails (HS 7302.10) into the EU came to €21.4m between September 2025 and August 2026 (down 4% on the year before); United Kingdom supplied 59%, followed by Türkiye.

For the same subheading, the UK duty is 0%–50%, the Türkiye duty is 0%–15%, the US duty is free, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 0%–10.8%, the Argentina duty is 0%–10.8%, 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 5%.

EU member states imported goods of subheading 7302.10 worth US$1bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$18m.

Questions and answers

What is the EU import duty for CN code 7302 10 10?

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 7302.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$18m), followed by Türkiye.

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