Subheading · Chapter 73 · Heading 7302
7302.40: Fish-plates and sole plates
Subheading 7302.40 belongs to heading 7302 (railway or tramway track construction material of iron or steel, the following) in chapter 73.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7302 40 00 00 Fish-plates and sole plates Free
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
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
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, Ukraine
- Legal act
- 2022 No. 748, S.I. 2019/855, 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
- Legal act
- S.I. 2019/461
- 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)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 37 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Comoros, Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £2.4m | 28.7% | -19.9% | |
| £2.3m | 27.6% | -17.6% | |
| £1.1m | 13.1% | -37.4% | |
| £800k | 9.7% | +21% | |
| £607k | 7.4% | +42.2% | |
| £551k | 6.7% | +61.7% | |
| £296k | 3.6% | +15.1% | |
| £180k | 2.2% | +25.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$91kUS$91k+US$1m+US$9m+> US$22m
Exports: 84
- China: US$51m
- United States: US$44m
- Czechia: US$22m
- Germany: US$21m
- Türkiye: US$14m
- France: US$10m
- Russia: US$10m
- Poland: US$9m
- Brazil: US$8m
- Italy: US$7m
- Switzerland: US$6m
- Austria: US$6m
- Belgium: US$5m
- United Kingdom: US$4m
- Japan: US$4m
- India: US$3m
- Slovakia: US$2m
- South Korea: US$2m
- Norway: US$2m
- Sweden: US$1m
- Netherlands: US$1m
- Lithuania: US$1m
- Australia: US$1m
- Spain: US$1m
- United Arab Emirates: US$1m
- Canada: US$783k
- Bulgaria: US$730k
- Indonesia: US$537k
- Armenia: US$466k
- Ukraine: US$425k
- Serbia: US$424k
- Bosnia & Herzegovina: US$379k
- Kazakhstan: US$366k
- Hungary: US$334k
- Thailand: US$285k
- Romania: US$199k
- Estonia: US$141k
- South Africa: US$134k
- Luxembourg: US$120k
- Ireland: US$91k
- Taiwan: US$88k
- Portugal: US$77k
- Kuwait: US$72k
- Greece: US$27k
- Saudi Arabia: US$24k
- Hong Kong SAR China: US$21k
- Singapore: US$20k
- Latvia: US$18k
- Croatia: US$15k
- Qatar: US$12k
- Albania: US$11k
- Mozambique: US$10k
- Finland: US$10k
- Denmark: US$8k
- North Macedonia: US$7k
- Azerbaijan: US$7k
- Oman: US$7k
- Argentina: US$6k
- Morocco: US$6k
- Uzbekistan: US$6k
Trade value (US$) no reported trade < US$299kUS$299k+US$1m+US$4m+> US$8m
Imports: 147
- Canada: US$40m
- Germany: US$27m
- United Kingdom: US$12m
- United States: US$11m
- Switzerland: US$8m
- Kazakhstan: US$8m
- France: US$7m
- Italy: US$7m
- Romania: US$6m
- Uganda: US$6m
- Brazil: US$6m
- Netherlands: US$6m
- Austria: US$5m
- Mexico: US$4m
- Belgium: US$4m
- India: US$4m
- Sweden: US$4m
- Spain: US$4m
- Poland: US$4m
- Liberia: US$4m
- Czechia: US$4m
- Chile: US$4m
- Hungary: US$3m
- Australia: US$3m
- Hong Kong SAR China: US$3m
- Slovakia: US$3m
- Taiwan: US$3m
- Guinea: US$2m
- Greece: US$2m
- Vietnam: US$2m
- Saudi Arabia: US$2m
- Azerbaijan: US$2m
- South Korea: US$2m
- Mozambique: US$2m
- Ukraine: US$2m
- Malaysia: US$2m
- Egypt: US$1m
- Serbia: US$1m
- Mauritania: US$1m
- Thailand: US$1m
- Peru: US$1m
- Estonia: US$1m
- Finland: US$1m
- Indonesia: US$1m
- Türkiye: US$952k
- Denmark: US$933k
- Kuwait: US$871k
- Slovenia: US$866k
- Croatia: US$848k
- Gabon: US$815k
- Philippines: US$739k
- Bulgaria: US$713k
- Sri Lanka: US$707k
- Israel: US$673k
- Singapore: US$618k
- Dominican Republic: US$608k
- Zimbabwe: US$586k
- New Zealand: US$582k
- Kyrgyzstan: US$526k
- Norway: US$522k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$51m | 21% | |
| 2 | US$44m | 17.8% | |
| 3 | US$22m | 9% | |
| 4 | US$21m | 8.7% | |
| 5 | US$14m | 5.7% | |
| 6 | US$10m | 4% | |
| 7 | US$10m | 4% | |
| 8 | US$9m | 3.5% | |
| 9 | US$8m | 3.3% | |
| 10 | US$7m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$40m | 16.2% | |
| 2 | US$27m | 10.9% | |
| 3 | US$12m | 4.9% | |
| 4 | US$11m | 4.6% | |
| 5 | US$8m | 3.2% | |
| 6 | US$8m | 3.1% | |
| 7 | US$7m | 2.9% | |
| 8 | US$7m | 2.7% | |
| 9 | US$6m | 2.5% | |
| 10 | US$6m | 2.5% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 53number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 12% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 12% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 7.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0.2% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 67709 Other railway/tramway track construction material of iron/steel (i.e., switch-blades, crossing frogs, point rods & other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole-plates (base plates), rail clips, bedplates, t
- End use (BEC Rev. 5)
- Intermediate goods · BEC 511210
- CPC 2.1 product
- 41253 Railway or tramway track construction material of iron or steel
- ISIC Rev. 4 activity
- 2410 Manufacture of basic iron and steel
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 7302.40 | unchanged |
| 2012 | 7302.40 | unchanged |
| 2007 | 7302.40 | unchanged |
| 2002 | 7302.40 | unchanged |
| 1996 | 7302.40 | unchanged |
| 1992 | 7302.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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).
7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers " cross-ties", fish-plates, chairs, chair wedges, sole plates " base plates", rail clips, bedplates, ties and other material specialised for jointing or fixing rails
| Country of production | Direct | Indirect | Total |
|---|---|---|---|
| 3.19 | — | 3.19 | |
| 2.98 | — | 2.98 | |
| 3.32 | — | 3.32 | |
| 1.85 | — | 1.85 | |
| 2.88 | — | 2.88 | |
| 2.72 | — | 2.72 | |
| 2.6 | — | 2.6 | |
| 2.68 | — | 2.68 | |
| 6.21 | — | 6.21 | |
| 2.73 | — | 2.73 | |
| 5.45 | — | 5.45 | |
| 8.21 | — | 8.21 | |
| 2.79 | — | 2.79 | |
| 2.95 | — | 2.95 | |
| 5.18 | — | 5.18 | |
| 2.96 | — | 2.96 | |
| 2.51 | — | 2.51 | |
| 3.06 | — | 3.06 | |
| 2.58 | — | 2.58 | |
| 2.26 | — | 2.26 | |
| 3.49 | — | 3.49 | |
| 2.46 | — | 2.46 | |
| 4.03 | — | 4.03 | |
| 3.67 | — | 3.67 | |
| 2.38 | — | 2.38 | |
| 3.95 | — | 3.95 | |
| 5.36 | — | 5.36 | |
| 3.21 | — | 3.21 | |
| 2.81 | — | 2.81 | |
| 2.74 | — | 2.74 | |
| 3.21 | — | 3.21 | |
| 2.77 | — | 2.77 | |
| Other countries (default) | 4.89 | — | 4.89 |
with the mark-up for 2026: 5.376 · with the mark-up for 2027: 5.864 · with the mark-up for 2028: 6.353
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)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
CELEX 32026R1457 · Source: eur-lex.europa.eu
-
CELEX 32026R1384 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 7302.40; the duty is duty-free.
Subheading 7302.40 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
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 £8.3m between September 2025 and August 2026 (down 12% on the year before); Germany supplied 29%, followed by France.
In 2024, countries exported these goods worth US$245m (−8.7% year on year).
The largest exporter was China (US$51m), followed by the United States.
Questions and answers
What is the HS code for fish-plates and sole plates?
Fish-plates and sole plates fall under HS subheading 7302.40, part of heading 7302, in section XV of the Harmonized System.
What is the import duty on fish-plates and sole plates in the UK?
Under the UK Global Tariff, imports under 7302.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on fish-plates and sole plates in the EU?
Under the EU Combined Nomenclature, imports under 7302.40 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 fish-plates and sole plates?
China, with US$51m in 2024 (21% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free 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 Germany (29%), France (28%) and Switzerland (13%), out of total imports of £8.3m.