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
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)
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.
7307 23 10 35
For use in certain types of aircraft
7307 23 10 40
Other
7307 23 10 50
For use in certain types of aircraft
7307 23 10 55
Other
7307 23 10 80
For use in certain types of aircraft
7307 23 10 85
Other
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 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
3.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
The tariff classification of a stainless steel pipe fitting from China
600016200HMRC6 October 2026 – 5 October 2029 · 7307 23 90 85
Stainless Steel RJT Union Connection Parts used for joining pipework, filters, tanks or valves in breweries and dairy factories. The connection is made of 4 parts, 1 austenitic hexagon nut, 1 austenitic threaded male, 1 austenitic liner and 1 Rubber EPDM seal. The two end components are to be…
600015806HMRC24 July 2026 – 23 July 2029 · 7307 23 90 55
Individually packaged stainless steel pipefittings. Butt welded tee pieces in various sizes, minimum diameter 12.7mm, maximum of 406mm outside diameter. All sizes have a maximum wall thickness of no more than 2mm, with a roughness average (ra) of the internal surface 0.8 microns and not cast or…
600014690HMRC11 March 2026 – 10 March 2029 · 7307 23 90 85
The product is a stainless-steel pipe connection; this is used for quick access to open a pipeline. One end is welded, and the other end sits in the nut part of the union. The screw nut closes or opens the union for quick access to open the line. Made from from forging Stainless Steel austenitic…
600014809HMRC23 January 2026 – 22 January 2029 · 7307 23 90 85
A stainless-steel butt weld fitting ferrule connection, used as a quick release union, allowing quick access to open up a pipeline/filters or machines. One end is welded on, and the other end (flange end) is connected with a quick release clamp. Secured by tightening the screw on the clamp. They…
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).
7307 23Butt welding tube or pipe fittings of stainless steel (excl. cast products)
Country of production
Direct
Indirect
Total
Algeria
2.91
—
2.91
Argentina
2.41
—
2.41
Australia
3
—
3
Azerbaijan
2.36
—
2.36
Bosnia & Herzegovina
2.86
—
2.86
Brazil
2.77
—
2.77
Canada
2.66
—
2.66
Chile
2.31
—
2.31
China
5.04
—
5.04
Colombia
2.73
—
2.73
India
4.81
—
4.81
Indonesia
7.94
—
7.94
Iran
1.95
—
1.95
Japan
2.86
—
2.86
Kazakhstan
5.15
—
5.15
Mexico
2.93
—
2.93
Myanmar (Burma)
2.64
—
2.64
New Zealand
2.82
—
2.82
North Macedonia
2.63
—
2.63
Philippines
2.36
—
2.36
Russia
3.36
—
3.36
Serbia
2.48
—
2.48
South Africa
3.87
—
3.87
South Korea
3.77
—
3.77
Taiwan
2.54
—
2.54
Thailand
4.11
—
4.11
Türkiye
3.71
—
3.71
Ukraine
3.22
—
3.22
United Kingdom
2.78
—
2.78
United States
2.8
—
2.8
Uzbekistan
3.21
—
3.21
Vietnam
2.74
—
2.74
Other countries (default)
4.5
—
4.5
with the mark-up for 2026: 4.948 · with the mark-up for 2027: 5.398 · with the mark-up for 2028: 5.847
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.
7307 23 10 · Elbows and bends
This subheading includes elbows and bends of constant thickness throughout their generating lines, as described in ISO Standard 3419-1981 and in the relevant national standards.
Their ends are cut square and, in products with thicker walls, are chamfered to facilitate welding to the tubes.
The fittings are presented with either 45° or 90° bends (known as elbows) or with 180° bends (known as bends).
This subheading also covers elbows and bends the thickness of which is not constant.
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
Elbows and bends
3.7%
—
2025
unchanged
3.7%
—
2024
unchanged
3.7%
—
2023
unchanged
3.7%
—
2022
unchanged
3.7%
—
2021
unchanged
3.7%
—
2020
unchanged
3.7%
—
2019
Elbows and bends
3.7%
—
In the EU Combined Nomenclature, 7307 23 10 is one of 2 lines under subheading 7307.23, other, of stainless steel: butt welding fittings.
The third-country duty is 3.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3.7%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of 64.9% applies on top of the customs duty to goods from China.
In the EU, anti-dumping duty of 12.1% applies on top of the customs duty to goods from Taiwan.
In the 12 months to August 2026, the EU imported stainless steel butt welding fittings (HS 7307.23) worth €149.5m (up 7% on the year before), at an average of €14.39 per kg; China supplied 42%, followed by Thailand.
For the same subheading, the UK duty is free, the Türkiye duty is 3.7%, the US duty is 5%, 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 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7307.23 worth US$465m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$5m.
Questions and answers
What is the EU import duty for CN code 7307 23 10?
The third-country duty in the EU Combined Nomenclature is 3.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 7307 23 10?
152 countries have a preferential rate on this line, 148 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 7307 23 10?
Anti-dumping duty of 64.9% on goods from China; Anti-dumping duty of 12.1% on goods from Taiwan. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 7307.23 as a whole, the largest supplier from outside the EU in 2024 was China (US$50m), followed by Malaysia.
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EU Combined Nomenclature · CN code · 
China
Thailand
Japan
Malaysia
Switzerland
India
United Kingdom
United States
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria
Algeria
Australia
Azerbaijan
Bosnia & Herzegovina
Chile
Colombia
Indonesia
Iran
Kazakhstan
Myanmar (Burma)
Philippines
Russia
Serbia
South Africa
South Korea
Ukraine
Uzbekistan
Vietnam