EU Combined Nomenclature · CN code · HS 7302.10
Steel rails
✓ 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 |
|---|---|---|---|---|---|---|
| 09.9620 | ERGA OMNES | Free | 1 October 2026 – 31 December 2026 | 220,460 kg | 128,114 kg | Open |
| 09.9745 | FTA partners | Free | 1 October 2026 – 31 December 2026 | 152,350 kg | 133,225 kg | Open |
| 09.9915 | European Union, United Kingdom | Free | 1 October 2026 – 31 December 2026 | 1,758,070 kg | 812,532 kg | Open |
| 09.9916 | European Union, Türkiye | Free | 1 October 2026 – 31 December 2026 | 1,280,100 kg | 436,838 kg | Open |
| 09.9917 | China, European Union | Free | 1 October 2026 – 31 December 2026 | 421,090 kg | 0 kg | Exhausted |
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 24 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 · 24 October 2026
| 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% |
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 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.
The tariff classification of used rails from various countries
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)
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.
Grooved rails are special-purpose rails for tramways and for industrial uses such as cranes and overhead transporters.
The profile of the rail is designed in such a way that the flange of the wheel fits into the hollow space of the groove.
They have the following shape:
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 | Grooved rails | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Grooved rails | Free | — |
In the EU Combined Nomenclature, 7302 10 40 is one of 6 lines under subheading 7302.10, railway or tramway track construction material of iron: rails.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported steel rails (HS 7302.10) worth €21.4m (down 4% on the year before), at an average of €1.09 per kg; 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.
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 7302.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$18m), followed by Türkiye.