EU Combined Nomenclature · CN code · HS 7304.59

7304 59 82

7304 59 82: Other seamless alloy steel tubes: Of an external diameter not exceeding 168,3 mm

Other seamless alloy steel tubes

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel:
  2. Other, of circular cross-section, of other alloy steel:
  3. 7304 59 Other:
  4. Other:
  5. 7304 59 82 Of an external diameter not exceeding 168,3 mm

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 11
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

  • Anti-dumping dutyDefinitive anti-dumping duty 35.8%
    Only for
    7304 59 82 30 With a Carbon Equivalent Value (CEV) not exceeding 0,86 according to the International Institute of Welding (IIW) formula and chemical analysis
    Applies to goods from
    Russia
    Legal act
    Regulation 3193/24
    Rates for named exporters (2)
    CompanyRate
    Joint Stock Company Chelyabinsk Tube Rolling Plant and Joint Stock Company Pervouralsky Novotrubny Works A74124.1%
    OAO Volzhsky Pipe Plant, OAO Taganrog Metallurgical Works, OAO Sinarsky Pipe Plant and OAO Seversky Tube Works A85928.7%
  • 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 Brazil, China, Iceland, Liechtenstein, Norway, Ukraine
    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 72 more
    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 14

  • 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 control
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y971 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VIII 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
    North Korea, Ukraine
    Legal act
    Regulation 1509/17, Regulation 0692/14
    Documents
    • Y963 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part IV of Reg. (EU) 2017/1509)
    • 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.

7304 59 82 30With a Carbon Equivalent Value (CEV) not exceeding 0,86 according to the International Institute of Welding (IIW) formula and chemical analysis
7304 59 82 99Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.9624 ERGA OMNES Free 1 October 2026 – 31 December 2026 9,824,989 kg 7,088,348 kg Open
09.9751 FTA partners Free 1 October 2026 – 31 December 2026 17,916,429 kg 16,612,272 kg Open
09.9752 Argentina, European Union Free 1 October 2026 – 31 December 2026 2,103,905 kg 1,950,155 kg Open
09.9753 European Union, Singapore Free 1 October 2026 – 31 December 2026 211,073 kg 209,347 kg Open
09.9932 China, European Union Free 1 October 2026 – 31 December 2026 13,158,840 kg 0 kg Exhausted
09.9933 European Union, Ukraine Free 1 October 2026 – 31 December 2026 20,167,620 kg 12,487,740 kg Open
09.9934 Brazil, European Union Free 1 October 2026 – 31 December 2026 10,565,871 kg 9,379,565 kg Open

Balances from the Commission’s weekly quota report of 30 October 2026.

Export measures 19

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: North Korea North Korea Regulation 1509/17 1 January 2022
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export authorizationSanctions regime: North Korea North Korea Regulation 1509/17 1 January 2022
Restriction on exportSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 1 January 2022
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 January 2022
Export control on restricted goods and technologiesSanctions regime: Syria Syria Regulation 0509/12 1 January 2022
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 11 April 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 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 controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 7 November 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 · 7 November 2026

EU: imports by month · HS 7304.59

last 12 months€46.8m-17.3% · previous 12 months
Average import price€1.81 per kg
Preferential rate0%
Jan 2024: €6.9mFeb 2024: €3.8mMar 2024: €4.2mApr 2024: €7.7mMay 2024: €6.9mJun 2024: €4.3mJul 2024: €3.3mAug 2024: €4.9mSept 2024: €3.4mOct 2024: €6.4mNov 2024: €5.6mDec 2024: €2.6mJan 2025: €6.5mFeb 2025: €4.5mMar 2025: €3.2mApr 2025: €7.3mMay 2025: €4.5mJun 2025: €4.4mJul 2025: €4.4mAug 2025: €3.7mSept 2025: €2.9mOct 2025: €4.3mNov 2025: €2.5mDec 2025: €2.8mJan 2026: €4.9mFeb 2026: €1.6mMar 2026: €1.9mApr 2026: €5.8mMay 2026: €4mJun 2026: €8.7mJul 2026: €5.4mAug 2026: €2.1m 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 €24.2m 51.8% +1.9%
Ukraine €7.9m 16.9% -52.2%
United States €3.6m 7.7% -54%
Japan €2.9m 6.3% +221.6%
United Kingdom €2.9m 6.1% +43.5%
Argentina €1.6m 3.4% +209.5%
South Korea €701k 1.5% -28.8%
Norway €671k 1.4% +75.2%

Same subheading in other tariffs

7304.59 Other, of circular cross-section, of other alloy steel: other

EU lines: 7304.59

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.

  • N329050 U.S. CBP 21 November 2022 · 7304.59.80.65

    The tariff classification of seamless steel pipes from Japan

  • N311604 U.S. CBP 1 June 2020 · 7304.59.80.35

    The tariff classification of steel tubular products from China

  • N311605 U.S. CBP 1 June 2020 · 7304.59.80.20

    The tariff classification of steel tubular products from China

  • N311599 U.S. CBP 29 May 2020 · 7304.59.80.15

    The tariff classification of steel tubular products from China

  • 600011565 HMRC 12 December 2024 – 11 December 2027 · 7304 59 82 30

    Alloy Steel Tube This product is a tube made of alloy steel, the tube is hot rolled and is used for raw material for manufacturing oilfield accessories.

  • 600011578 HMRC 12 December 2024 – 11 December 2027 · 7304 59 82 30

    Alloy Steel Tube This product is a tube made of alloy steel, the tube is hot rolled and is used for raw material for manufacturing oilfield accessories.

  • 600011583 HMRC 11 December 2024 – 10 December 2027 · 7304 59 83 20

    Steel Pipes/Tubes Hot finished seamless. Plain end square cut, deburred. Hot rolled, other alloy steel. Raw material for manufacturing oilfield accessories.

  • 600011428 HMRC 1 October 2024 – 30 September 2027 · 7304 59 82 30

    This product is a tube made of alloy steel, the tube is hot rolled and is used for raw material for manufacturing oilfield accessories.

22 rulings in total for this code

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).

7304 59 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil)

Country of productionDirectIndirectTotal
Algeria2.91—2.91
Argentina2.4—2.4
Australia2.83—2.83
Azerbaijan0.24—0.24
Bosnia & Herzegovina2.29—2.29
Brazil1.65—1.65
Canada1.34—1.34
Chile1.99—1.99
China2.68—2.68
Colombia2.05—2.05
India4.32—4.32
Indonesia7.86—7.86
Iran1.9—1.9
Japan2.08—2.08
Kazakhstan5.12—5.12
Mexico2.66—2.66
Myanmar (Burma)0.56—0.56
New Zealand2.36—2.36
North Macedonia1.57—1.57
Philippines0.83—0.83
Russia3.35—3.35
Serbia2.31—2.31
South Africa3.85—3.85
South Korea2.14—2.14
Taiwan2.23—2.23
Thailand1.95—1.95
Türkiye2.36—2.36
Ukraine2.6—2.6
United Kingdom2.23—2.23
United States1.97—1.97
Uzbekistan3.2—3.2
Vietnam2.26—2.26
Other countries (default)3.88—3.88

with the mark-up for 2026: 4.266 · with the mark-up for 2027: 4.654 · with the mark-up for 2028: 5.041

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.

7304 · Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel

Articles of this heading, of a length which does not exceed twice the greatest external dimension of the cross-section, are not considered as tubes or pipes. They are considered to be either tube or pipe fittings (heading 7307) or washers (heading 7318).

This heading covers also articles which are threaded regardless of the ratio of the threaded part as compared to the overall length of the article (see also the HS Explanatory Note to Chapter 73, General, (1)).

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 an external diameter not exceeding 168,3 mm Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Of an external diameter not exceeding 168,3 mm Free —
2021 not in this year’s nomenclature — —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2022; before, these goods were classified under 7304 59 10, 7304 59 92.

CN code 7304 59 82 is a line of the EU Combined Nomenclature under HS subheading 7304.59 (other, of circular cross-section, of other alloy steel: other).

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

In the EU, anti-dumping duty of 35.8% applies on top of the customs duty to goods from Russia.

Imports of other seamless alloy steel tubes (HS 7304.59) into the EU came to €46.8m between September 2025 and August 2026 (down 17% on the year before); China supplied 52%, followed by Ukraine.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 14.4%–16%, the Argentina duty is 16%, 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 10%–20%.

EU member states imported goods of subheading 7304.59 worth US$354m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 7304 59 82?

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.

Do anti-dumping or other extra duties apply to 7304 59 82?

Anti-dumping duty of 35.8% on goods from Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 7304.59 as a whole, the largest supplier from outside the EU in 2024 was China (US$22m), followed by Ukraine.

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