EU Combined Nomenclature · CN code · HS 7308.40

7308 40 00: Equipment for scaffolding, shuttering, propping or pit-propping

Scaffolding and formwork equipment

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

7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel:
7308 40 00 Equipment for scaffolding, shuttering, propping or pit-propping

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 5

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 4

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)
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 6

Prohibition or restrictionImport prohibition

Applies to goods from
Belarus

Legal act
Regulation 0355/22
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 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

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 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 7308.40

last 12 months€729.7m+9% · previous 12 months

Average import price€1.76 per kg

Preferential rate0%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€319.6m	43.8%	+9.2%
Türkiye	€135.4m	18.6%	+32.9%
Switzerland	€62.3m	8.5%	+27.2%
India	€50.2m	6.9%	-2.4%
United Kingdom	€48.6m	6.7%	+2.6%
Tunisia	€22.1m	3%	-8.7%
Bosnia & Herzegovina	€12.2m	1.7%	-12.4%
Norway	€11.5m	1.6%	+13.9%

Same subheading in other tariffs

7308.40 Equipment for scaffolding, shuttering, propping or pit-propping

UK Free Third-country duty 1 tariff line

Türkiye Free Third-country duty 1 tariff line

USA Free General (MFN) 1 tariff line

Canada Free Third-country duty 1 tariff line

Mexico 35% Third-country duty 1 tariff line

Brazil 25% Third-country duty 1 tariff line

Argentina 14% Third-country duty 3 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand 5% Third-country duty 2 tariff lines

Japan Free Third-country duty 1 tariff line

Taiwan 10% Third-country duty 1 tariff line

GCC 5% Third-country duty 4 tariff lines

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia Free – 15% Third-country duty 2 tariff lines · average 7.5%

Nigeria 5% Third-country duty 1 tariff line

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.

N361176 U.S. CBP 28 May 2026 · 7308.40.00.00

The tariff classification of the Posta and Side Prop from China
H286551 U.S. CBP 29 June 2018 · 7308.40.00

Application for Further Review of Protest No. 3401-16-100046; Tariff classification of zont twist brackets

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).

7308 Structures and parts of structures " e.g., bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns", of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (excl. prefabricated buildings of heading 9406)

Country of production	Direct	Indirect	Total
Algeria	3.02	—	3.02
Argentina	3.01	—	3.01
Australia	3.2	—	3.2
Azerbaijan	1.89	—	1.89
Bosnia & Herzegovina	2.85	—	2.85
Brazil	2.91	—	2.91
Canada	2.91	—	2.91
Chile	2.54	—	2.54
China	6.04	—	6.04
Colombia	3.58	—	3.58
India	5.93	—	5.93
Indonesia	8.25	—	8.25
Iran	2.55	—	2.55
Japan	2.95	—	2.95
Kazakhstan	5.36	—	5.36
Mexico	2.99	—	2.99
Myanmar (Burma)	2.7	—	2.7
New Zealand	2.9	—	2.9
North Macedonia	2.69	—	2.69
Philippines	2.18	—	2.18
Russia	3.59	—	3.59
Serbia	2.48	—	2.48
South Africa	4.22	—	4.22
South Korea	3.86	—	3.86
Taiwan	2.42	—	2.42
Thailand	4.29	—	4.29
Türkiye	5.52	—	5.52
Ukraine	3.41	—	3.41
United Kingdom	3.04	—	3.04
United States	2.9	—	2.9
Uzbekistan	3.01	—	3.01
Vietnam	2.84	—	2.84
Other countries (default)	5.06	—	5.06

with the mark-up for 2026: 5.57 · with the mark-up for 2027: 6.077 · with the mark-up for 2028: 6.583

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.

7308 · Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

In addition to the products mentioned in the HS Explanatory Note to heading 7308, this heading includes:

1. perforated angles (‘handy angles’ or ‘Dexion slotted angles’) prepared for use in the assembly of metal structures such as racks, sets of shelves, furniture, stairs, scaffolding, roofing frameworks, presented separately or in sets;

2. ‘Halfen’ angles, shapes and sections of approximately omega cross-section with slits at irregular intervals along the back, slightly humped to permit insertion of an anchor strip, intended for embedding in concrete floors, ceilings or walls, for the purpose of securing by means of special bolts various types of equipment (machines, railway track, conveyor track, monorails, mobile cranes, piping, etc.).

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.

Year	Description	Third-country duty	Supplementary unit
2026	Equipment for scaffolding, shuttering, propping or pit-propping	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Equipment for scaffolding, shuttering, propping or pit-propping	Free	—

CN code 7308 40 00 is a line of the EU Combined Nomenclature under HS subheading 7308.40 (equipment for scaffolding, shuttering, propping or pit-propping).

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

Imports of scaffolding and formwork equipment (HS 7308.40) into the EU came to €729.7m between September 2025 and August 2026 (up 9% on the year before); China supplied 44%, followed by Türkiye.

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 25%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is 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 0%–15% and the Nigeria duty is 5%.

EU member states imported goods of subheading 7308.40 worth US$2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$53m.

Questions and answers

What is the EU import duty for CN code 7308 40 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 7308.40 as a whole, the largest supplier from outside the EU in 2024 was China (US$236m), followed by Türkiye.

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