EU Combined Nomenclature · CN code · HS 7323.99

7323 99 00

7323 99 00: Table, kitchen or other household articles and parts: other

Other iron or steel household articles

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Other:
  3. 7323 99 00 Other

What you pay

Importing into EU

Customs duty 3.2% standard rate depends on the country of origin
Additional duties and charges 5 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 6

  • Anti-dumping dutyDefinitive anti-dumping duty 42.3%
    Only for
    7323 99 00 10 Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof
    Applies to goods from
    China
    Legal act
    Regulation 2386/25
    Rates for named exporters (6)
    CompanyRate
    Foshan City Gaoming Lihe Daily Necessities Co. Ltd., Foshan A78234.9%
    Guangzhou Power Team Houseware Co. Ltd., Guangzhou A78339.6%
    Since Hardware (Guangzhou) Co., Ltd., Guangzhou A78435.8%
    Guangdong Wireking Household Supplies Co. Ltd, Foshan A78518.1%
    Zhejiang Harmonic Hardware Products Co. Ltd., Quzhou A78626.5%
    Greenwood Houseware (Zhuhai) Ltd, Guangdong A95322.7%
  • 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 suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • 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 controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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)

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

7323 99 00 10Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof
7323 99 00 90Other

Export measures 5

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

Export measuresDestinationLegal actValidity
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 31 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 · 31 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
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

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 more

Congo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
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. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

EU: imports by month · HS 7323.99

last 12 months€531.5m-5.5% · previous 12 months
Average import price€3.29 per kg
Preferential rate12%
Jan 2024: €34.5mFeb 2024: €40.4mMar 2024: €42.2mApr 2024: €32.8mMay 2024: €38.6mJun 2024: €38.7mJul 2024: €47.3mAug 2024: €52.4mSept 2024: €56.7mOct 2024: €56mNov 2024: €49.3mDec 2024: €44.9mJan 2025: €46.8mFeb 2025: €49.9mMar 2025: €48.3mApr 2025: €37mMay 2025: €39.7mJun 2025: €42.9mJul 2025: €48.8mAug 2025: €42.3mSept 2025: €50mOct 2025: €39.9mNov 2025: €42.6mDec 2025: €41.6mJan 2026: €45.3mFeb 2026: €39.5mMar 2026: €53.6mApr 2026: €39.5mMay 2026: €36.9mJun 2026: €46.8mJul 2026: €47.8mAug 2026: €48m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €440.4m 82.9% -4.6%
Türkiye €39.6m 7.5% -4.8%
India €14.1m 2.6% -20.3%
Ukraine €13.3m 2.5% -20.3%
United Kingdom €5.5m 1% -4.7%
Vietnam €3.6m 0.7% -20.7%
United States €2m 0.4% -11.7%
Taiwan €1.8m 0.3% -5.1%

Same subheading in other tariffs

7323.99 Table, kitchen or other household articles and parts: other, other

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.

  • N364328 U.S. CBP 9 September 2026 · 7323.99.90.40

    The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a safety gate

  • N359532 U.S. CBP 31 March 2026 · 7323.99.90.80

    The tariff classification of a 2-Piece Bathroom Accessory Set from China

  • N359456 U.S. CBP 30 March 2026 · 7323.99.70.00

    The tariff classification, country of origin, and marking of a carbon steel pan set

  • N359002 U.S. CBP 20 March 2026 · 7323.99.70.00

    The tariff classification, country of origin, and marking of five carbon steel pan sets

  • 600015935 HMRC 2 July 2026 – 1 July 2029 · 7323 99 00 90

    The Harry Potter Cookie Tin Decorating Kit is designed to provide a fun, creative, and themed decorating experience for fans of the Wizarding World. Packed in a durable and reusable metal lunch box made from tinplate and plastic, this set combines baking enjoyment with collectible appeal. The kit…

  • 600015848 HMRC 16 June 2026 – 15 June 2029 · 7323 99 00 90

    28 cm splatter screen designed to protect stovetops and worktops from cooking splashes Long handle helps keep hands away from heat Made of galvanised iron and packaged with a colour sticker. Dishwasher safe for easy cleaning

  • 600011715 HMRC 4 November 2024 – 3 November 2027 · 7323 99 00 90

    A floor/wall mountable, lockable, exterior post box made of powder coated steel. It is used for storing deliveries of parcels/letters and keeping them secure. The product comes unassembled as a flat pack for the user to build. Its dimensions are 73.5cm height x 42.1cm width x 35.1cm depth and…

  • 600010638 HMRC 5 July 2024 – 4 July 2027 · 7323 99 00 90

    Metal Treat Bucket Top dia.10.8cm, bottom dia. 7.5cm, height 9.8cm, net weight 71g. Can be used at Halloween time as a treat bucket Packing Style: HANG TAG

61 rulings in total for this code

Legal notes

Chapter notes: Chapter 73 →

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.

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:

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.

YearDescriptionThird-country dutySupplementary unit
2026 Other 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 Other 3.2% —

In the EU Combined Nomenclature, 7323 99 00 is one of 1 line under subheading 7323.99, table, kitchen or other household articles and parts: other, other.

The third-country duty is 3.2%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3.2%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the EU, anti-dumping duty of 42.3% applies on top of the customs duty to goods from China.

In the 12 months to August 2026, the EU imported other iron or steel household articles (HS 7323.99) worth €531.5m (down 5% on the year before), at an average of €3.29 per kg; China supplied 83%, followed by Türkiye.

For the same subheading, the UK duty is 0%–3.2%, the Türkiye duty is 3.2%, the US duty is 0%–8.2%, 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 23% and the Nigeria duty is 20%.

EU member states imported goods of subheading 7323.99 worth US$1.3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$4m.

Questions and answers

What is the EU import duty for CN code 7323 99 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 99 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.

Do anti-dumping or other extra duties apply to 7323 99 00?

Anti-dumping duty of 42.3% on goods from China. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 7323.99 as a whole, the largest supplier from outside the EU in 2024 was China (US$555m), followed by Türkiye.

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Typical products

Everyday names, not part of the legal text.