Subheading · Chapter 73 · Heading 7302

7302.40

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

Customs duty Free standard rate 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. 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 37 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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

last 12 months£8.3m-12% · previous 12 months
Average import price£2.23 per kg
Jan 2024: £622kFeb 2024: £845kMar 2024: £825kApr 2024: £728kMay 2024: £680kJun 2024: £980kJul 2024: £1.2mAug 2024: £318kSept 2024: £767kOct 2024: £832kNov 2024: £787kDec 2024: £1.1mJan 2025: £504kFeb 2025: £438kMar 2025: £987kApr 2025: £789kMay 2025: £684kJun 2025: £853kJul 2025: £1.1mAug 2025: £580kSept 2025: £699kOct 2025: £893kNov 2025: £698kDec 2025: £717kJan 2026: £957kFeb 2026: £818kMar 2026: £626kApr 2026: £486kMay 2026: £522kJun 2026: £739kJul 2026: £441kAug 2026: £660k 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
Germany £2.4m 28.7% -19.9%
France £2.3m 27.6% -17.6%
Switzerland £1.1m 13.1% -37.4%
India £800k 9.7% +21%
Sweden £607k 7.4% +42.2%
China £551k 6.7% +61.7%
Austria £296k 3.6% +15.1%
Slovakia £180k 2.2% +25.1%

Same subheading in other tariffs

World trade in 2024

7302.40 · US$245m

Trade value (US$) no reported trade < US$91kUS$91k+US$1m+US$9m+> US$22m

Exports: 84
  1. China: US$51m
  2. United States: US$44m
  3. Czechia: US$22m
  4. Germany: US$21m
  5. Türkiye: US$14m
  6. France: US$10m
  7. Russia: US$10m
  8. Poland: US$9m
  9. Brazil: US$8m
  10. Italy: US$7m
  11. Switzerland: US$6m
  12. Austria: US$6m
  13. Belgium: US$5m
  14. United Kingdom: US$4m
  15. Japan: US$4m
  16. India: US$3m
  17. Slovakia: US$2m
  18. South Korea: US$2m
  19. Norway: US$2m
  20. Sweden: US$1m
  21. Netherlands: US$1m
  22. Lithuania: US$1m
  23. Australia: US$1m
  24. Spain: US$1m
  25. United Arab Emirates: US$1m
  26. Canada: US$783k
  27. Bulgaria: US$730k
  28. Indonesia: US$537k
  29. Armenia: US$466k
  30. Ukraine: US$425k
  31. Serbia: US$424k
  32. Bosnia & Herzegovina: US$379k
  33. Kazakhstan: US$366k
  34. Hungary: US$334k
  35. Thailand: US$285k
  36. Romania: US$199k
  37. Estonia: US$141k
  38. South Africa: US$134k
  39. Luxembourg: US$120k
  40. Ireland: US$91k
  41. Taiwan: US$88k
  42. Portugal: US$77k
  43. Kuwait: US$72k
  44. Greece: US$27k
  45. Saudi Arabia: US$24k
  46. Hong Kong SAR China: US$21k
  47. Singapore: US$20k
  48. Latvia: US$18k
  49. Croatia: US$15k
  50. Qatar: US$12k
  51. Albania: US$11k
  52. Mozambique: US$10k
  53. Finland: US$10k
  54. Denmark: US$8k
  55. North Macedonia: US$7k
  56. Azerbaijan: US$7k
  57. Oman: US$7k
  58. Argentina: US$6k
  59. Morocco: US$6k
  60. Uzbekistan: US$6k

Top exporters

RankCountryValueShare
1 China US$51m 21%
2 United States US$44m 17.8%
3 Czechia US$22m 9%
4 Germany US$21m 8.7%
5 Türkiye US$14m 5.7%
6 France US$10m 4%
7 Russia US$10m 4%
8 Poland US$9m 3.5%
9 Brazil US$8m 3.3%
10 Italy US$7m 3%

Top importers

RankCountryValueShare
1 Canada US$40m 16.2%
2 Germany US$27m 10.9%
3 United Kingdom US$12m 4.9%
4 United States US$11m 4.6%
5 Switzerland US$8m 3.2%
6 Kazakhstan US$8m 3.1%
7 France US$7m 2.9%
8 Italy US$7m 2.7%
9 Romania US$6m 2.5%
10 Uganda 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 countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 12% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 2023
Brazil 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 7% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 20% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 5% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 5% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 10% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 5% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 12% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 12% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 5% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 1% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 7.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 12% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 12% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 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

HSCode
20177302.40unchanged
20127302.40unchanged
20077302.40unchanged
20027302.40unchanged
19967302.40unchanged
19927302.40unchanged

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 productionDirectIndirectTotal
Algeria3.19—3.19
Argentina2.98—2.98
Australia3.32—3.32
Azerbaijan1.85—1.85
Bosnia & Herzegovina2.88—2.88
Brazil2.72—2.72
Canada2.6—2.6
Chile2.68—2.68
China6.21—6.21
Colombia2.73—2.73
India5.45—5.45
Indonesia8.21—8.21
Iran2.79—2.79
Japan2.95—2.95
Kazakhstan5.18—5.18
Mexico2.96—2.96
Myanmar (Burma)2.51—2.51
New Zealand3.06—3.06
North Macedonia2.58—2.58
Philippines2.26—2.26
Russia3.49—3.49
Serbia2.46—2.46
South Africa4.03—4.03
South Korea3.67—3.67
Taiwan2.38—2.38
Thailand3.95—3.95
Türkiye5.36—5.36
Ukraine3.21—3.21
United Kingdom2.81—2.81
United States2.74—2.74
Uzbekistan3.21—3.21
Vietnam2.77—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.

  1. EU Quota · Applies from:

    Commission Implementing Regulation (EU) 2026/1457 of 29 June 2026 on the distribution of tariff quotas opened under Regulation (EU) 2026/1384 of the European Parliament and of the Council addressing the negative trade-related effects of global overcapacity on the Union steel market and amending Regulation (EU) 2020/2170

    CELEX 32026R1457 · Source: eur-lex.europa.eu

  2. EU Quota · Applies from:

    Regulation (EU) 2026/1384 of the European Parliament and of the Council of 17 June 2026 addressing the negative trade-related effects of global overcapacity on the Union steel market and amending Regulation (EU) 2020/2170

    CELEX 32026R1384 · Source: eur-lex.europa.eu

Rule changes →

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.

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