Key facts
- HS subheading
- 7212.40
- Duty (MFN)
- 0%
- National lines
- 19
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 72: Iron and steel
Summary
The European Union tariff splits HS 7212.40 (painted, varnished or coated with plastics) into 19 national lines: 7212 40 20 10 (not painted), 7212 40 20 19 (other), 7212 40 20 91 (not further worked than surface-treated), 7212 40 20 93 (other) and 15 others. The general (MFN) duty is 0% on all 19 lines.
European Union lines under 7212.40
The European Union tariff splits HS 7212.40 (painted, varnished or coated with plastics) into 19 national lines: 7212 40 20 10 (not painted), 7212 40 20 19 (other), 7212 40 20 91 (not further worked than surface-treated), 7212 40 20 93 (other) and 15 others.
The general (MFN) duty is 0% on all 19 lines.
- 7212 40 20 10Not paintedDuty: 0%
- 7212 40 20 19OtherDuty: 0%
- 7212 40 20 91Not further worked than surface-treatedDuty: 0%
- 7212 40 20 93OtherDuty: 0%
- 7212 40 20 99Of a width not exceeding 500 mmDuty: 0%
- 7212 40 80 01Of non-alloy steel, painted, varnished or coated with plastics on at least one side, excluding products with a final coating of zinc-dust (a zinc-rich paint, containing by weight 70 % or more of zinc) and excluding products with a substrate with a metallic coating of chromium or tinDuty: 0%
- 7212 40 80 12Not paintedDuty: 0%
- 7212 40 80 14OtherDuty: 0%
- 7212 40 80 15OtherDuty: 0%
- 7212 40 80 21Of non-alloy steel, painted, varnished or coated with plastics on at least one side, excluding so-called 'sandwich panels' of a kind used for building applications and consisting of two outer metal sheets with a stabilising core of insulation material sandwiched between them, and excluding those products with a final coating of zinc-dust (a zinc-rich paint, containing by weight 70% or more of zinc) and excluding products with a substrate with a metallic coating of chromium or tinDuty: 0%
- 7212 40 80 30Not paintedDuty: 0%
- 7212 40 80 33OtherDuty: 0%
- 7212 40 80 35OtherDuty: 0%
- 7212 40 80 80Not paintedDuty: 0%
- 7212 40 80 81OtherDuty: 0%
- 7212 40 80 82OtherDuty: 0%
- 7212 40 80 85Not paintedDuty: 0%
- 7212 40 80 86OtherDuty: 0%
- 7212 40 80 87OtherDuty: 0%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 7212.40 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7212.40?
The European Union tariff splits HS 7212.40 (painted, varnished or coated with plastics) into 19 national lines: 7212 40 20 10 (not painted), 7212 40 20 19 (other), 7212 40 20 91 (not further worked than surface-treated), 7212 40 20 93 (other) and 15 others.
What is the duty on HS 7212.40 in the European Union?
The general (MFN) duty is 0% on all 19 lines.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.