EU Combined Nomenclature · CN code · HS 7304.90

7304 90 00

7304 90 00: Tubes, pipes and hollow profiles, seamless, of iron: other

Not declarable on its own: use one of its 2 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. 7304 90 00 Other

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 71.9%
    Only for
    7304 90 00 91 Tubes and pipes, of stainless steel
    Applies to goods from
    China
    Legal act
    Regulation 1475/24
    Rates for named exporters (32)
    CompanyRate
    Shanghai Jinchang Stainless Steel Tube Manufacturing, Co. Ltd., Situan B11848.3%
    Wenzhou Jiangnan Steel Pipe Manufacturing, Co. Ltd., Yongzhong B11948.6%
    Changshu Walsin Specialty Steel, Co. Ltd., Haiyu B12071.9%
    Baofeng Steel Group, Co. Ltd., Lishui B23656.9%
    Changzhou City Lianyi Special Stainless Steel Tube, Co. Ltd., Changzhou B23756.9%
    Huadi Steel Group, Co. Ltd., Wenzhou B23856.9%
    Huzhou Fengtai Stainless Steel Pipes, Co. Ltd., Huzhou B23956.9%
    Huzhou Gaolin Stainless Steel Tube Manufacture, Co. Ltd., Huzhou B24056.9%
    Huzhou Zhongli Stainless Steel Pipe, Co. Ltd., Huzhou B24156.9%
    Jiangsu Wujin Stainless Steel Pipe Group, Co. Ltd, Changzhou B24256.9%
    Jiangyin Huachang Stainless Steel Pipe, Co. Ltd., Jiangyin B24356.9%
    Lixue Group, Co. Ltd., Ruian B24456.9%
    Shanghai Crystal Palace Pipe, Co. Ltd., Shanghai B24556.9%
    Shanghai Baoluo Stainless Steel Tube, Co. Ltd., Shanghai B24656.9%
    Shanghai Shangshang Stainless Steel Pipe, Co. Ltd., Shanghai B24756.9%
    Shanghai Tianbao Stainless Steel, Co. Ltd., Shanghai B24856.9%
    Shanghai Tianyang Steel Tube, Co. Ltd., Shanghai B24956.9%
    Wenzhou Xindeda Stainless Steel Material, Co. Ltd., Wenzhou B25056.9%
    Wenzhou Baorui Steel, Co. Ltd., Wenzhou B25156.9%
    Zhejiang Conform Stainless Steel Tube, Co. Ltd., Jixing B25256.9%
    Zhejiang Easter Steel Pipe, Co. Ltd., Jiaxing B25356.9%
    Zhejiang Five - Star Steel Tube Manufacturing, Co. Ltd., Wenzhou B25456.9%
    Zhejiang Guobang Steel, Co. Ltd., Lishui B25556.9%
    Zhejiang Hengyuan Steel, Co. Ltd., Lishui B25656.9%
    Zhejiang Jiashang Stainless Steel, Co. Ltd., Jiaxing City B25756.9%
    Zhejiang Jinxin Stainless Steel Manufacture, Co. Ltd., Xiping Town B25856.9%
    Zhejiang Jiuli Hi-Tech Metals, Co. Ltd., Huzhou B25956.9%
    Zhejiang Kanglong Steel, Co. Ltd., Lishui B26056.9%
    Zhejiang Qiangli Stainless Steel Manufacture, Co. Ltd., Xiping Town B26156.9%
    Zhejiang Tianbao Industrial, Co. Ltd., Wenzhou B26256.9%
    Tsingshan Steel Pipe, Co. Ltd, Lishui B26356.9%
    Zhejiang Yida Special Steel, Co. Ltd., Xiping Town B26456.9%
  • 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
    Only for
    7304 90 00 99 Other
    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
    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 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 90 00 10With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft
7304 90 00 91Tubes and pipes, of stainless steel
7304 90 00 99Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.9624 ERGA OMNES Free 1 October 2026 – 31 December 2026 9,824,980 kg 7,327,817 kg Open
09.9751 FTA partners Free 1 October 2026 – 31 December 2026 11,895,700 kg 11,290,204 kg Open
09.9752 Argentina, European Union Free 1 October 2026 – 31 December 2026 1,258,100 kg 1,159,887 kg Open
09.9753 European Union, Singapore Free 1 October 2026 – 31 December 2026 110,770 kg 109,596 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 13,773,211 kg Open
09.9934 Brazil, European Union Free 1 October 2026 – 31 December 2026 7,756,960 kg 6,574,867 kg Open

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 17

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: Iran Iran Regulation 0267/12 30 September 2025
Export authorizationSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: North Korea North Korea Regulation 1509/17 1 July 2019
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 23 October 2017
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 September 2017
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 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 7304.90

last 12 months€60.1m-20.2% · previous 12 months
Average import price€11.17 per kg
Preferential rate0%
Jan 2024: €10.3mFeb 2024: €12mMar 2024: €9.3mApr 2024: €12.3mMay 2024: €8.9mJun 2024: €8.5mJul 2024: €7.6mAug 2024: €8.7mSept 2024: €6mOct 2024: €6.8mNov 2024: €5.5mDec 2024: €4.7mJan 2025: €7.5mFeb 2025: €6.5mMar 2025: €5.7mApr 2025: €5mMay 2025: €9.3mJun 2025: €6.5mJul 2025: €5.5mAug 2025: €6.5mSept 2025: €2.9mOct 2025: €4.3mNov 2025: €4.1mDec 2025: €5.3mJan 2026: €6.8mFeb 2026: €6.6mMar 2026: €4.7mApr 2026: €5.5mMay 2026: €4.8mJun 2026: €5.3mJul 2026: €4.9mAug 2026: €4.9m 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
India €25.7m 42.7% +6%
United States €8.5m 14.2% -22.2%
Türkiye €8.3m 13.8% -57%
China €6.3m 10.5% -5.6%
United Kingdom €3.8m 6.3% -21%
Switzerland €2.2m 3.6% +20.8%
Mexico €944k 1.6% +2.9%
South Korea €937k 1.6% +64%

Same subheading in other tariffs

7304.90 Tubes, pipes and hollow profiles, seamless, of iron: other

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.

  • H240506 U.S. CBP 29 April 2025 · 7304.90.70

    Application for Further Review of Protest No. 0712-13-100009; Classification of SuperSand Filter Components

  • 600010273 HMRC 18 April 2024 – 17 April 2027 · 7304 90 00 99

    A Steel Tube Metal Insert measuring 38 x 38mm and 0.8mm thick. The product is used as a metal insert for composite louvre cladding profile to help improve structural integrity. The tubes are packed in 2's in pallets.

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 90 00 Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron)

Country of productionDirectIndirectTotal
Algeria3—3
Argentina2.47—2.47
Australia2.92—2.92
Azerbaijan0.24—0.24
Bosnia & Herzegovina2.37—2.37
Brazil1.67—1.67
Canada1.34—1.34
Chile2.05—2.05
China2.68—2.68
Colombia2.11—2.11
India4.32—4.32
Indonesia8.21—8.21
Iran1.94—1.94
Japan2.11—2.11
Kazakhstan5.18—5.18
Mexico2.77—2.77
Myanmar (Burma)0.56—0.56
New Zealand2.41—2.41
North Macedonia1.56—1.56
Philippines0.83—0.83
Russia3.49—3.49
Serbia2.41—2.41
South Africa4.03—4.03
South Korea2.15—2.15
Taiwan2.31—2.31
Thailand1.96—1.96
Türkiye2.34—2.34
Ukraine2.6—2.6
United Kingdom2.31—2.31
United States1.97—1.97
Uzbekistan3.21—3.21
Vietnam2.33—2.33
Other countries (default)3.98—3.98

with the mark-up for 2026: 4.379 · with the mark-up for 2027: 4.777 · with the mark-up for 2028: 5.175

Benchmark (free allocation): 1.383 (C) · 0.494 (D) · 0.085 (E)

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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other Free —

In the EU Combined Nomenclature, 7304 90 00 is one of 1 line under subheading 7304.90, tubes, pipes and hollow profiles, seamless, of iron: other.

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

In the EU, anti-dumping duty of 71.9% applies on top of the customs duty to goods from China.

In the 12 months to August 2026, the EU imported goods of subheading 7304.90 worth €60.1m (down 20% on the year before), at an average of €11.17 per kg; India supplied 43%, followed by United States.

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 20%.

EU member states imported goods of subheading 7304.90 worth US$242m in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 3rd with US$6m.

Questions and answers

What is the EU import duty for CN code 7304 90 00?

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 90 00?

Anti-dumping duty of 71.9% on goods from China. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 7304.90 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$25m), followed by India.

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