7309 00 10: Large tanks and vats (over 300 l): For gases (other than compressed or liquefied gas)

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Export measures 18

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

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 13% reduced rate
• 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

Preferential rates by country

EU: imports by month · HS 7309.00

last 12 months€273.8m+26.4% · previous 12 months

Average import price€4.52 per kg

Preferential rate41%

Main suppliers, last 12 months

Country	Value	Share	Change
China	€60.2m	22%	+58.3%
United States	€40m	14.6%	+306.3%
United Kingdom	€37.8m	13.8%	-4.8%
Türkiye	€31.5m	11.5%	-8.9%
Norway	€21.1m	7.7%	+168.2%
Bosnia & Herzegovina	€12m	4.4%	-11.6%
Serbia	€10m	3.6%	-44.8%
Switzerland	€9.1m	3.3%	-11.2%

Same subheading in other tariffs

7309.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

UK Free Third-country duty 5 tariff lines Türkiye 2.2% Third-country duty 9 tariff lines USA Free General (MFN) 1 tariff line Canada Free Third-country duty 2 tariff lines Mexico Free Third-country duty 2 tariff lines Brazil 7.2% – 20% Third-country duty 3 tariff lines · average 15.7% Argentina Free – 12.6% Third-country duty 3 tariff lines · average 8.4% Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 3.3% Third-country duty 1 tariff line Taiwan 10% Third-country duty 1 tariff line GCC 5% Third-country duty 11 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 10% Third-country duty 5 tariff lines Nigeria 10% Third-country duty 2 tariff lines

EU lines: 7309.00

• 7309 00 10For gases (other than compressed or liquefied gas)2.2%
• 7309 00 30Reservoirs, tanks, vats and similar containers: for liquids, lined or heat-insulated2.2%
• 7309 00 51Other, of a capacity: exceeding 100000 l2.2%
• 7309 00 59Not exceeding 100000 l2.2%
• 7309 00 90Reservoirs, tanks, vats and similar containers: for solids2.2%

Binding rulings for similar goods

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).

7309 Reservoirs, tanks, vats and similar containers, of iron or steel, for any material " other than compressed or liquefied gas", of a capacity of > 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport)

Country of production	Direct	Indirect	Total
Algeria	3	—	3
Argentina	3.01	—	3.01
Australia	3.26	—	3.26
Azerbaijan	1.77	—	1.77
Bosnia & Herzegovina	3.02	—	3.02
Brazil	3.12	—	3.12
Canada	3.18	—	3.18
Chile	2.54	—	2.54
China	6.66	—	6.66
Colombia	3.76	—	3.76
India	6.65	—	6.65
Indonesia	10.01	—	10.01
Iran	2.55	—	2.55
Japan	3.16	—	3.16
Kazakhstan	5.36	—	5.36
Mexico	3.13	—	3.13
Myanmar (Burma)	3.1	—	3.1
New Zealand	3.04	—	3.04
North Macedonia	2.9	—	2.9
Philippines	2.02	—	2.02
Russia	3.59	—	3.59
Serbia	2.51	—	2.51
South Africa	4.22	—	4.22
South Korea	4.12	—	4.12
Taiwan	2.44	—	2.44
Thailand	4.64	—	4.64
Türkiye	5.6	—	5.6
Ukraine	3.66	—	3.66
United Kingdom	3.21	—	3.21
United States	3.19	—	3.19
Uzbekistan	3.21	—	3.21
Vietnam	2.99	—	2.99
Other countries (default)	5.47	—	5.47

with the mark-up for 2026: 6.015 · with the mark-up for 2027: 6.562 · with the mark-up for 2028: 7.108

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)

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Questions and answers