7323 94 00: Of iron (other than cast iron) or steel, enamelled
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel:
Other:
7323 94 00 Of iron (other than cast iron) or steel, enamelled
What you pay
Importing into EU
Customs duty3.2% standard rate depends on the country of origin
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)
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: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export control - Waste
Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States
Regulation 1157/24
21 May 2026
Export control - Waste
All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States)
Regulation 1157/24
21 May 2026
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)
—
3.2%
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 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.
7323 · Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel:
This heading includes storage tins/boxes made of sheet steel in different sizes and shapes (cylindrical, rectangular, star-shaped, etc.) with a matching lid, which are printed with various motifs. These tins/boxes have the objective characteristics of household articles (including its small size, decorative design, plain interior etc.) and mainly serve for storing food (biscuits, cakes, gingerbread, sugar etc.) or small items in the household.
Examples of tins to be classified in heading 7323:
However, tins which include consumer information about the contained goods, (brand/logo, quantity, dietary information etc.) are to be classified under heading 7310.
Examples of tins to be classified under heading 7310:
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
Of iron (other than cast iron) or steel, enamelled
3.2%
—
2025
unchanged
3.2%
—
2024
unchanged
3.2%
—
2023
unchanged
3.2%
—
2022
unchanged
3.2%
—
2021
unchanged
3.2%
—
2020
unchanged
3.2%
—
2019
Of iron (other than cast iron) or steel, enamelled
3.2%
—
CN code 7323 94 00 is a line of the EU Combined Nomenclature under HS subheading 7323.94 (of iron (other than cast iron) or steel, enamelled).
The third-country duty is 3.2%, 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 3.2%.
Imports of goods of subheading 7323.94 into the EU came to €66.9m between September 2025 and August 2026 (down 12% on the year before); China supplied 64%, followed by Türkiye.
For the same subheading, the UK duty is free, the Türkiye duty is 3.2%, the US duty is 2.7%, the Canada duty is 6.5%, the Mexico duty is 35%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 6.8%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7323.94 worth US$284m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 7323 94 00?
The third-country duty in the EU Combined Nomenclature is 3.2%; 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 7323 94 00?
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 7323.94 as a whole, the largest supplier from outside the EU in 2024 was China (US$61m), followed by Türkiye.
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EU Combined Nomenclature · CN code · 
China
Türkiye
Serbia
Ukraine
India
Thailand
United Kingdom
United States
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria