EU Combined Nomenclature · CN code · HS 7306.50

7306 50 21

7306 50 21: Cold-drawn or cold-rolled (cold-reduced)

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

  1. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel:
  2. 7306 50 Other, welded, of circular cross-section, of other alloy steel:
  3. Precision tubes:
  4. 7306 50 21 Cold-drawn or cold-rolled (cold-reduced)

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: 9
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 7

  • Safeguard measureAdditional duties 50%
    Applies to goods from
    all countries except Iceland, Liechtenstein, Norway
    Legal act
    Regulation 1457/26
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    all countries except Switzerland, China, United Kingdom, India, Iceland, Liechtenstein, Norway, Türkiye, Taiwan
    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 73 more
    Legal act
    Regulation 1457/26
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Türkiye
    In force
    until 31 December 2026
    Legal act
    Regulation 1457/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 11

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Belarus
    Legal act
    Regulation 0355/22
  • 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
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.9527 European Union, Türkiye Free 1 October 2026 – 31 December 2026 4,057,590 kg 53,450 kg Critical
09.9627 ERGA OMNES Free 1 October 2026 – 31 December 2026 4,358,640 kg 2,011,646 kg Open
09.9757 FTA partners Free 1 October 2026 – 31 December 2026 4,282,850 kg 2,357,497 kg Open
09.9758 European Union, Singapore Free 1 October 2026 – 31 December 2026 11,180 kg 11,158 kg Open
09.9943 European Union, Türkiye Free 1 October 2026 – 31 December 2026 22,453,260 kg 0 kg Exhausted
09.9944 Switzerland, European Union Free 1 October 2026 – 31 December 2026 11,860,660 kg 11,108,511 kg Open
09.9945 China, European Union Free 1 October 2026 – 31 December 2026 3,220,170 kg 0 kg Exhausted
09.9946 European Union, India Free 1 October 2026 – 31 December 2026 6,158,620 kg 0 kg Exhausted
09.9947 European Union, United Kingdom Free 1 October 2026 – 31 December 2026 4,688,380 kg 2,010,277 kg Open
09.9948 European Union, Taiwan Free 1 October 2026 – 31 December 2026 1,597,910 kg 0 kg Exhausted

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

Export measures 16

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: North Korea North Korea Regulation 1509/17 1 July 2019
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 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 7306.50

last 12 months€25.4m-53.6% · previous 12 months
Average import price€1.94 per kg
Preferential rate0%
Jan 2024: €6.5mFeb 2024: €7.1mMar 2024: €5.9mApr 2024: €10.5mMay 2024: €4.7mJun 2024: €3.8mJul 2024: €6.2mAug 2024: €3mSept 2024: €4.5mOct 2024: €6.1mNov 2024: €4.4mDec 2024: €3.2mJan 2025: €7.2mFeb 2025: €5.9mMar 2025: €4.5mApr 2025: €4.7mMay 2025: €3.3mJun 2025: €4.3mJul 2025: €4.4mAug 2025: €2.2mSept 2025: €2.6mOct 2025: €4mNov 2025: €2.7mDec 2025: €1.6mJan 2026: €2.3mFeb 2026: €1.7mMar 2026: €1.6mApr 2026: €2.3mMay 2026: €1.9mJun 2026: €1.7mJul 2026: €2.2mAug 2026: €837k 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
Switzerland €5.9m 23.2% -78.3%
South Korea €4.3m 17% -23.2%
Japan €3.2m 12.7% +19.5%
China €3.2m 12.6% -3.7%
United States €3.2m 12.5% +6.3%
Türkiye €2.9m 11.3% -69.8%
India €1m 4.1% -17.7%
Mexico €551k 2.2% +88,833.9%

Same subheading in other tariffs

7306.50 Other, welded, of circular cross-section, of other alloy steel

EU lines: 7306.50

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.

  • N360469 U.S. CBP 29 April 2026 · 7306.50.50.50

    The tariff classification of alloy steel pipes from South Korea

  • H313939 U.S. CBP 8 September 2025 · 7306.50.10

    Affirmation of New York Ruling Letter (NY) N310162; Classification of steel tubes for use in radiant infrared heaters

  • H310474 U.S. CBP 28 February 2022 · 7306.50.50.30

    Affirmation of NY N308564; Classification of Threaded Hollow Bars

  • N310162 U.S. CBP 17 March 2020 · 7306.50.10.00

    The tariff classification of a radiant tubes from Italy

9 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).

7306 50 21 Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced"

Country of productionDirectIndirectTotal
Algeria2.93—2.93
Argentina2.72—2.72
Australia2.97—2.97
Azerbaijan0.24—0.24
Bosnia & Herzegovina2.21—2.21
Brazil1.83—1.83
Canada1.58—1.58
Chile2.02—2.02
China3.57—3.57
Colombia3.12—3.12
India4.33—4.33
Indonesia7.96—7.96
Iran1.94—1.94
Japan2.14—2.14
Kazakhstan5.42—5.42
Mexico2.76—2.76
Myanmar (Burma)0.56—0.56
New Zealand2.41—2.41
North Macedonia1.9—1.9
Philippines0.83—0.83
Russia3.62—3.62
Serbia2.32—2.32
South Africa4.16—4.16
South Korea2.18—2.18
Taiwan2.27—2.27
Thailand2.13—2.13
Türkiye2.24—2.24
Ukraine2.37—2.37
United Kingdom2.49—2.49
United States1.48—1.48
Uzbekistan3.21—3.21
Vietnam2.32—2.32
Other countries (default)4.13—4.13

with the mark-up for 2026: 4.541 · with the mark-up for 2027: 4.954 · with the mark-up for 2028: 5.366

Benchmark (free allocation): 1.673 (F) · 0.815 (G) · 0.46 (H) · 1.021 (J) · 1.499 (F) · 0.801 (G) · 0.446 (H) · 0.987 (J)

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.

7306 · Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), 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 Cold-drawn or cold-rolled (cold-reduced) Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Cold-drawn or cold-rolled (cold-reduced) 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 7306 50 20.

CN code 7306 50 21 is a line of the EU Combined Nomenclature under HS subheading 7306.50 (other, welded, of circular cross-section, of other alloy steel).

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

Imports of goods of subheading 7306.50 into the EU came to €25.4m between September 2025 and August 2026 (down 54% on the year before); Switzerland supplied 23%, followed by South Korea.

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 12.6%, the Argentina duty is 12.6%, 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 15% and the Nigeria duty is 10%–20%.

EU member states imported goods of subheading 7306.50 worth US$217m in 2024; the largest supplier from outside the EU was Switzerland.

Questions and answers

What is the EU import duty for CN code 7306 50 21?

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 7306.50 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$51m), followed by South Korea.

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