Subheading · Chapter 72 · Heading 7216

7216.40

7216.40: L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more

Subheading 7216.40 belongs to heading 7216 (angles, shapes and sections of iron or non-alloy steel) in chapter 72.

What you pay

Importing into UK

Customs duty 50% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7216 40 00 00 L or t sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more 50%
  2. 7216 40 10 00 L sections 50%
  3. 7216 40 90 00 T sections 50%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2020/1432

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2019/855, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9011
    • 9022
    • 9038
    • 9063
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y959 Goods other than those described in Annex V (Coal, iron and iron ore) of Reg. (EU) 2017/1509
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—50%
UK–Ukraine agreement Ukraine Free

UK: imports by month

last 12 months£28.2m+42.3% · previous 12 months
Average import price£0.65 per kg
Jan 2024: £2.5mFeb 2024: £3.5mMar 2024: £931kApr 2024: £2.4mMay 2024: £926kJun 2024: £545kJul 2024: £909kAug 2024: £519kSept 2024: £2.5mOct 2024: £1.2mNov 2024: £1.2mDec 2024: £718kJan 2025: £3.4mFeb 2025: £727kMar 2025: £712kApr 2025: £1.8mMay 2025: £2.4mJun 2025: £1.4mJul 2025: £614kAug 2025: £3.2mSept 2025: £622kOct 2025: £4.8mNov 2025: £636kDec 2025: £456kJan 2026: £6.1mFeb 2026: £342kMar 2026: £1.7mApr 2026: £3mMay 2026: £1.9mJun 2026: £3.9mJul 2026: £4.5mAug 2026: £168k 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
Türkiye £13.7m 48.5% +7.2%
Spain £5.7m 20.4% +65.4%
France £4.1m 14.6% +109.9%
Poland £3.2m 11.5% +1,438.1%
Italy £717k 2.5% +117.5%
Ireland £450k 1.6% +24%
Luxembourg £139k 0.5% -63.9%
Germany £37k 0.1% -80.1%

Same subheading in other tariffs

World trade in 2024

7216.40 · US$1bn

Trade value (US$) no reported trade < US$477kUS$477k+US$3m+US$36m+> US$114m

Exports: 87
  1. China: US$221m
  2. Türkiye: US$140m
  3. Japan: US$114m
  4. Italy: US$103m
  5. Poland: US$78m
  6. Mexico: US$44m
  7. France: US$44m
  8. Canada: US$40m
  9. United States: US$36m
  10. Spain: US$34m
  11. Luxembourg: US$29m
  12. Germany: US$26m
  13. United Kingdom: US$25m
  14. Romania: US$12m
  15. Belgium: US$7m
  16. Thailand: US$6m
  17. Netherlands: US$6m
  18. India: US$5m
  19. Russia: US$5m
  20. Austria: US$4m
  21. Czechia: US$4m
  22. Taiwan: US$3m
  23. Switzerland: US$3m
  24. South Africa: US$3m
  25. Indonesia: US$3m
  26. South Korea: US$2m
  27. Vietnam: US$2m
  28. Hong Kong SAR China: US$2m
  29. Brazil: US$2m
  30. Estonia: US$1m
  31. Hungary: US$1m
  32. Australia: US$1m
  33. Denmark: US$1m
  34. Lithuania: US$1m
  35. Ireland: US$1m
  36. Slovenia: US$866k
  37. Kazakhstan: US$828k
  38. Portugal: US$828k
  39. Iran: US$631k
  40. Malaysia: US$535k
  41. Serbia: US$527k
  42. Ukraine: US$519k
  43. Sweden: US$477k
  44. Singapore: US$455k
  45. Tunisia: US$338k
  46. United Arab Emirates: US$331k
  47. Croatia: US$313k
  48. Oman: US$312k
  49. Peru: US$306k
  50. Norway: US$281k
  51. Zambia: US$280k
  52. Slovakia: US$203k
  53. Algeria: US$187k
  54. Colombia: US$163k
  55. Argentina: US$150k
  56. Guatemala: US$135k
  57. Latvia: US$111k
  58. North Macedonia: US$105k
  59. Finland: US$101k
  60. Saudi Arabia: US$96k

Top exporters

RankCountryValueShare
1 China US$221m 21.7%
2 Türkiye US$140m 13.7%
3 Japan US$114m 11.2%
4 Italy US$103m 10.1%
5 Poland US$78m 7.6%
6 Mexico US$44m 4.4%
7 France US$44m 4.3%
8 Canada US$40m 3.9%
9 United States US$36m 3.5%
10 Spain US$34m 3.4%

Top importers

RankCountryValueShare
1 South Korea US$117m 11.5%
2 Germany US$103m 10.1%
3 United States US$89m 8.7%
4 Canada US$40m 3.9%
5 Netherlands US$39m 3.9%
6 Saudi Arabia US$35m 3.5%
7 China US$33m 3.2%
8 Egypt US$28m 2.7%
9 Indonesia US$25m 2.5%
10 Singapore US$23m 2.3%

The UK Global Tariff divides subheading 7216.40 into 2 tariff lines; the duty is 50%.

In the EU Combined Nomenclature, subheading 7216.40 covers 2 tariff lines and the duty is duty-free.

1 country pays no duty in the UK thanks to trade agreements and preference schemes such as the UK–Ukraine agreement, against a standard rate of 50%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £28.2m between September 2025 and August 2026 (up 42% on the year before); Türkiye supplied 49%, followed by Spain.

In 2024, countries exported these goods worth US$1bn (−11.3% year on year).

The largest exporter was China (US$221m), followed by Türkiye.

Questions and answers

What is the HS code for l or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more?

L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more fall under HS subheading 7216.40, part of heading 7216, in section XV of the Harmonized System.

What is the import duty on l or T sections in the UK?

Under the UK Global Tariff, imports under 7216.40 from countries without a preferential agreement are charged at 50%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on l or T sections in the EU?

Under the EU Combined Nomenclature, imports under 7216.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most l or T sections?

China, with US$221m in 2024 (21.7% of world exports).

Which countries can export these goods to the UK duty-free?

1 country pay no duty under a trade agreement or preference scheme, among them partners under the UK–Ukraine agreement. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 50% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Türkiye (49%), Spain (20%) and France (15%), out of total imports of £28.2m.