7302 10 90 · Used
This subheading does not include used rails regarded as scrap of heading 7204, for example, twisted rails and cut-up rails of less than 1,5 m in length.
EU Combined Nomenclature · CN code · HS 7302.10
7302 10 90
7302 10 90: Railway or tramway track construction material of iron: rails, other, used
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:
- Other:
- 7302 10 90 Used
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
- 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 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 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 · 25 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%
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
- 7302 10 10Current-conducting, with parts of non-ferrous metal
- 7302 10 22Of a weight per metre of 36 kg or more
- 7302 10 28Of a weight per metre of less than 36 kg
- 7302 10 40Railway or tramway track construction material of iron: rails, other, new, grooved rails
- 7302 10 50Railway or tramway track construction material of iron: rails, other, new, other
- 7302 10 90Railway or tramway track construction material of iron: rails, other, used
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
The tariff classification of used rails from various countries
Legal notes
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.
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 | Used | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Used | Free | — |
CN code 7302 10 90 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 90?
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.