EU Combined Nomenclature · CN code · HS 7326.90

7326 90 60: Other articles of iron or steel: Non-mechanical ventilators, guttering, hooks and like articles used in the building industry

What you pay

Importing into EU

Customs duty 2.7% standard rate depends on the country of origin

Additional duties and charges 4 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 5

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 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	22 January 2026
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	20 July 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 6% / 13% reduced rate
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 5% reduced rate
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 25 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 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 7326.90

last 12 months€6.6bn-1% · previous 12 months

Average import price€4.10 per kg

Preferential rate25%

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	€3bn	46.4%	-0.6%
Türkiye	€748.3m	11.4%	-2.4%
United States	€572.6m	8.7%	-0.6%
United Kingdom	€535.8m	8.2%	+3%
Switzerland	€324.4m	4.9%	-1.2%
India	€257.2m	3.9%	+5.9%
Japan	€130.3m	2%	-3.3%
South Korea	€128.2m	2%	-19.7%

Same subheading in other tariffs

7326.90 Other articles of iron or steel: other

UK 2% Third-country duty 23 tariff lines

Türkiye 2.7% Third-country duty 9 tariff lines

USA Free – 8.6% General (MFN) 6 tariff lines · average 3.2%

Canada Free – 6.5% Third-country duty 6 tariff lines · average 5.4%

Mexico 35% Third-country duty 11 tariff lines

Brazil Free – 18% Third-country duty 3 tariff lines · average 6%

Argentina Free – 18% Third-country duty 9 tariff lines · average 14%

Peru Free Third-country duty 2 tariff lines

New Zealand Free – 5% Third-country duty 9 tariff lines · average 1.1%

Japan Free Third-country duty 3 tariff lines

Taiwan Free – 9% Third-country duty 13 tariff lines · average 6.2%

GCC 5% Third-country duty 42 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 12 tariff lines · average 9.4%

Nigeria 20% Third-country duty 2 tariff lines

EU lines: 7326.90

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.

N365175 U.S. CBP 7 October 2026 · 7326.90.86.88

The tariff classification of hemispherical heads from France
N364930 U.S. CBP 25 September 2026 · 7326.90.86.88

The tariff classification of an F-16 simulator cockpit shell from Germany
N364198 U.S. CBP 31 August 2026 · 7326.90.86.88

The tariff classification of steel assemblies from Sweden
N363918 U.S. CBP 25 August 2026 · 7326.90.86.88

The tariff classification of auger coils from Italy
600016444 HMRC 21 October 2026 – 20 October 2029 · 7326 90 98 90

A shelving unit made from metal designed to be rack mounted, for use with production equipment. Supplied with the unit is a box containing a bag of screws of various lengths, 1x1/6th width and 2x 1/3rd width facia plates. On the bottom are various holes drilled or punched for screwing equipment…
600016183 HMRC 1 October 2026 – 30 September 2029 · 7326 90 98 90

Buckles for banding systems – finished fastening articles. Wide slit coils 1.2m wide are pressed. The buckles will be used to fasten the Tekduct Half Shell (Polyurethane) or Cable Protection Systems around subsea infrastructure. Packaging details Usually packed in crates
600016072 HMRC 23 September 2026 – 22 September 2029 · 7326 90 98 90

A zinc-plated steel cleaning tool that has been made into a rectangular frame intended to be used as a dusting tool around pipes and ledges. The frame is attached to a pole via a threaded insert, secured in position with 3 x 6 tension pins. For use with a launderable sleeve (sold separately), the…
600016108 HMRC 7 September 2026 – 6 September 2029 · 7326 90 98 90

An article of steel. The frame which is made of an assembly of parts, which are made from zinc plated steel and are designed to hold the sweeper head cover. The product is to be self-assembled with a mop handle and a textile mop cover (not included in this Atar.) The product is designed for…

343 rulings in total for this code

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).

7326 90 60 Ventilators, non-mechanical, guttering, hooks and like articles used in the building industry, n.e.s., of iron or steel

Country of production	Direct	Indirect	Total
Algeria	3	—	3
Argentina	2.47	—	2.47
Australia	2.92	—	2.92
Azerbaijan	0.14	—	0.14
Bosnia & Herzegovina	2.34	—	2.34
Brazil	1.61	—	1.61
Canada	1.33	—	1.33
Chile	2.05	—	2.05
China	3.08	—	3.08
Colombia	2.11	—	2.11
India	4.91	—	4.91
Indonesia	8.23	—	8.23
Iran	1.94	—	1.94
Japan	2.1	—	2.1
Kazakhstan	5.18	—	5.18
Mexico	2.74	—	2.74
Myanmar (Burma)	0.47	—	0.47
New Zealand	2.41	—	2.41
North Macedonia	1.53	—	1.53
Philippines	0.74	—	0.74
Russia	3.21	—	3.21
Serbia	2.41	—	2.41
South Africa	4.03	—	4.03
South Korea	2.12	—	2.12
Taiwan	2.3	—	2.3
Thailand	1.92	—	1.92
Türkiye	2.58	—	2.58
Ukraine	2.42	—	2.42
United Kingdom	2.31	—	2.31
United States	1.39	—	1.39
Uzbekistan	3.21	—	3.21
Vietnam	2.35	—	2.35
Other countries (default)	4.05	—	4.05

with the mark-up for 2026: 4.456 · with the mark-up for 2027: 4.861 · with the mark-up for 2028: 5.266

Benchmark (free allocation): 1.364 (C) · 0.475 (D) · 0.066 (E)

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.

Year	Description	Third-country duty	Supplementary unit
2026	Non-mechanical ventilators, guttering, hooks and like articles used in the building industry	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	Non-mechanical ventilators, guttering, hooks and like articles used in the building industry	2.7%	—

In the EU Combined Nomenclature, 7326 90 60 is one of 8 lines under subheading 7326.90, other articles of iron or steel: other.

The third-country duty is 2.7%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported other articles of iron or steel (HS 7326.90) worth €6.6bn (down 1% on the year before), at an average of €4.10 per kg; China supplied 46%, followed by Türkiye.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 0%–8.6%, the Canada duty is 0%–6.5%, the Mexico duty is 35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–9%, 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 20%.

EU member states imported goods of subheading 7326.90 worth US$22bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$791m.

Questions and answers

What is the EU import duty for CN code 7326 90 60?

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 7326 90 60?

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 7326.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$3bn), followed by the United Kingdom.

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Typical products

Everyday names, not part of the legal text.