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 of fluorinated greenhouse gases
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y154 Exemption from import/export prohibition on containers, non-refillable or without refilling provisions, for fluorinated greenhouse gases, empty or fully or partially filled, for laboratory or analytical uses according to Article 11.3 of Regulation (EU) 2024/573
C045 Declaration of conformity that includes proof of mandatory arrangements for the return of containers for refilling (Article 11(4) of Regulation (EU) 2024/573)
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
Import controlImport control on ozone-depleting substances
Applies to goods from
all countries
Legal act
Regulation 0590/24
Documents
C701 Refillable container for ozone-depleting substances (article 15.1 of Regulation (EU) 2024/590), accompanied by a declaration of conformity including evidence of binding arrangements for the return of the containers for the purpose of refilling (Article 15.3 of Regulation (EU) 2024/590)
Y784 Containers other than those falling under the import/export prohibitions defined in Regulation (EU) 2024/590
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
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
Export measures 12
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
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1509/17
20 September 2017
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: 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: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export control on ozone-depleting substances
All third countries
Regulation 0590/24
11 March 2024
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
17 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.
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)
—
2.7%
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.
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).
7311 00Containers of iron or steel, for compressed or liquefied gas (excl. containers specifically constructed or equipped for one or more types of transport)
Country of production
Direct
Indirect
Total
Algeria
3
—
3
Argentina
2.63
—
2.63
Australia
3.17
—
3.17
Azerbaijan
1.77
—
1.77
Bosnia & Herzegovina
3.08
—
3.08
Brazil
3
—
3
Canada
3.01
—
3.01
Chile
2.46
—
2.46
China
6.65
—
6.65
Colombia
2.99
—
2.99
India
6.64
—
6.64
Indonesia
9.98
—
9.98
Iran
2.38
—
2.38
Japan
3.13
—
3.13
Kazakhstan
5.18
—
5.18
Mexico
3.06
—
3.06
Myanmar (Burma)
3.1
—
3.1
New Zealand
3.02
—
3.02
North Macedonia
2.9
—
2.9
Philippines
2.31
—
2.31
Russia
3.21
—
3.21
Serbia
2.51
—
2.51
South Africa
4.03
—
4.03
South Korea
4.1
—
4.1
Taiwan
2.42
—
2.42
Thailand
4.57
—
4.57
Türkiye
5.43
—
5.43
Ukraine
3.54
—
3.54
United Kingdom
3.03
—
3.03
United States
3.73
—
3.73
Uzbekistan
3.21
—
3.21
Vietnam
2.96
—
2.96
Other countries (default)
5.39
—
5.39
with the mark-up for 2026: 5.924 · with the mark-up for 2027: 6.462 · with the mark-up for 2028: 7
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.
7311 00 · Containers for compressed or liquefied gas, of iron or steel
This heading does not cover portable tyre inflators comprising, in addition to a compressed-air reservoir, a pressure gauge, a filling tube, an adapter nozzle and air inlet and outlet valves, and in which the pressure gauge is used for measuring the pressure of the tyre and not the pressure inside the reservoir (subheading 9026 20 40 or 9026 20 80).
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
1000 l or more
2.7%
—
2025
unchanged
2.7%
—
2024
unchanged
2.7%
—
2023
unchanged
2.7%
—
2022
unchanged
2.7%
—
2021
unchanged
2.7%
—
2020
unchanged
2.7%
—
2019
1000 l or more
2.7%
—
CN code 7311 00 99 is a line of the EU Combined Nomenclature under HS subheading 7311.00 (containers for compressed or liquefied gas, of iron or steel).
The third-country duty is 2.7%, and quantities are declared in —.
152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.7%.
Imports of steel gas cylinders (HS 7311.00) into the EU came to €316.4m between September 2025 and August 2026 (down 7% on the year before); China supplied 43%, followed by Türkiye.
For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 25%, the Argentina duty is 25%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 3.3%, 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 6%–13% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7311.00 worth US$1bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$30m.
Questions and answers
What is the EU import duty for CN code 7311 00 99?
The third-country duty in the EU Combined Nomenclature is 2.7%; 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 7311 00 99?
152 countries have a preferential rate on this line, 152 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.
Where does the EU import these goods from?
For subheading 7311.00 as a whole, the largest supplier from outside the EU in 2024 was China (US$167m), followed by Türkiye.
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