{ "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.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "7212.40", "source": null, "url": "https://border.bot/hs-codes/721240" }, { "label": "Duty (MFN)", "value": "0%", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "National lines", "value": "19", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "72: Iron and steel", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 7212.40?", "answer": "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." }, { "question": "What is the duty on HS 7212.40 in the European Union?", "answer": "The general (MFN) duty is 0% on all 19 lines." } ], "sections": [ { "id": "covers", "title": "European Union lines under 7212.40", "text": [ "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." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 7212.40 are live on border.bot for the United States (2 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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