EU Combined Nomenclature · CN code · HS 7305.12

7305 12 00

7305 12 00: Line pipe of a kind used for oil or gas pipelines: other, longitudinally welded

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

  1. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel:
  2. Line pipe of a kind used for oil or gas pipelines:
  3. 7305 12 00 Other, longitudinally welded

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 8
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

  • 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 China, Israel, India, Iceland, Liechtenstein, Norway, Türkiye
    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
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    India
    In force
    until 31 December 2026
    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 10

  • 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 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

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.9525 European Union, India Free 1 October 2026 – 31 December 2026 1,387,410 kg 676,910 kg Open
09.9625 ERGA OMNES Free 1 October 2026 – 31 December 2026 666,560 kg 538,338 kg Open
09.9754 FTA partners Free 1 October 2026 – 31 December 2026 584,190 kg 535,673 kg Open
09.9935 European Union, Türkiye Free 1 October 2026 – 31 December 2026 1,947,080 kg 1,947,080 kg Open
09.9936 European Union, Israel Free 1 October 2026 – 31 December 2026 834,240 kg 834,240 kg Open
09.9937 China, European Union Free 1 October 2026 – 31 December 2026 662,750 kg 0 kg Exhausted
09.9938 European Union, India Free 1 October 2026 – 31 December 2026 1,091,200 kg 0 kg Exhausted

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

Export measures 10

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
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: Russia Russia Regulation 0833/14 24 April 2026
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 April 2026
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
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025

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 7305.12

last 12 months€12.3m+17.2% · previous 12 months
Average import price€0.73 per kg
Preferential rate0%
Jan 2024: €1.2mFeb 2024: €1.5mMar 2024: €700kApr 2024: €228kMay 2024: €257kJun 2024: €476kJul 2024: €404kAug 2024: €243kSept 2024: €175kOct 2024: €367kNov 2024: €627kDec 2024: €298kJan 2025: €828kFeb 2025: €676kMar 2025: €76kApr 2025: €2.6mMay 2025: €569kJun 2025: €1.2mJul 2025: €1.2mAug 2025: €1.9mSept 2025: €1.4mOct 2025: €921kNov 2025: €4.1mDec 2025: €702kJan 2026: €741kFeb 2026: €412kMar 2026: €245kApr 2026: €701kMay 2026: €704kJun 2026: €1.3mJul 2026: €848kAug 2026: €262k 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 €7.6m 61.7% -2.4%
United Kingdom €2.4m 19.5% +52.9%
India €2.2m 17.6% +44,851.9%
Norway €50k 0.4% +0.2%
Switzerland €23k 0.2% —
Brazil €23k 0.2% —
Thailand €18k 0.1% —
Türkiye €13k 0.1% —

Same subheading in other tariffs

7305.12 Line pipe of a kind used for oil or gas pipelines: other, longitudinally welded

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.

  • N333152 U.S. CBP 14 June 2023 · 7305.12.50.00

    The tariff classification of alloy steel line pipe from Germany

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).

7305 Tubes and pipes, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel "e.g., welded, riveted or similarly closed"

Country of productionDirectIndirectTotal
Algeria3—3
Argentina2.68—2.68
Australia3—3
Azerbaijan0.24—0.24
Bosnia & Herzegovina2.29—2.29
Brazil1.73—1.73
Canada1.51—1.51
Chile2.05—2.05
China2.59—2.59
Colombia2.89—2.89
India4.32—4.32
Indonesia8.25—8.25
Iran1.94—1.94
Japan2.13—2.13
Kazakhstan5.36—5.36
Mexico2.81—2.81
Myanmar (Burma)0.56—0.56
New Zealand2.43—2.43
North Macedonia1.57—1.57
Philippines0.83—0.83
Russia3.59—3.59
Serbia2.41—2.41
South Africa4.22—4.22
South Korea2.15—2.15
Taiwan2.33—2.33
Thailand2.08—2.08
Türkiye2.18—2.18
Ukraine2.54—2.54
United Kingdom2.5—2.5
United States1.44—1.44
Uzbekistan3.2—3.2
Vietnam2.37—2.37
Other countries (default)4.06—4.06

with the mark-up for 2026: 4.466 · with the mark-up for 2027: 4.872 · with the mark-up for 2028: 5.278

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.

7305 · Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel

The explanatory note to heading 7304 applies, mutatis mutandis.

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, longitudinally welded Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other, longitudinally welded Free —

CN code 7305 12 00 is a line of the EU Combined Nomenclature under HS subheading 7305.12 (line pipe of a kind used for oil or gas pipelines: other, longitudinally welded).

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

Imports of goods of subheading 7305.12 into the EU came to €12.3m between September 2025 and August 2026 (up 17% on the year before); China supplied 62%, followed by United Kingdom.

For the same subheading, the UK duty is 50%, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 25%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 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 15% and the Nigeria duty is 5%.

EU member states imported goods of subheading 7305.12 worth US$48m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$3m.

Questions and answers

What is the EU import duty for CN code 7305 12 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.

Where does the EU import these goods from?

For subheading 7305.12 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$3m), followed by China.

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