# European Union tariff line 7212 40 80 87: Other

> In the European Union tariff, line 7212 40 80 87 covers painted, varnished or coated with plastics, of a width not exceeding 500 mm. The general (MFN) duty rate is 0%. It falls under HS subheading 7212.40 in heading 72.12 (chapter 72).

Source: https://border.bot/countries/european-union/hs-codes/7212408087
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 72](https://border.bot/countries/european-union/hs-codes/72) / [7212.40](https://border.bot/countries/european-union/hs-codes/721240) / [7212 40 80 87](https://border.bot/countries/european-union/hs-codes/7212408087)

## Key facts

- Tariff line: 7212 40 80 87
- Covers: Painted, varnished or coated with plastics, of a width not exceeding 500 mm
- Duty (MFN): 0%
- Preferential rates: From 0% (25 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [7212.40](https://border.bot/hs-codes/721240)

## What this line covers

In the European Union tariff, line 7212 40 80 87 covers painted, varnished or coated with plastics, of a width not exceeding 500 mm.

Its legal text is “Other”, read under “Painted, varnished or coated with plastics” and “Of a width not exceeding 500 mm”.

## How it is structured

It falls under HS subheading 7212.40 in heading 72.12 (chapter 72). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 72: Iron and steel
- Heading 72.12: Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
- Subheading 7212.40: Painted, varnished or coated with plastics
- Within the subheading: Of a width not exceeding 500 mm
- Line 7212 40 80 87: Other

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 7212 00 00 00.

Duty-free entry applies to goods that qualify under 3 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from 22 origins.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)

## 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 States](https://border.bot/countries/united-states/hs-codes/721240): 2 lines, used by 1 other country
- [The Harmonized System text for 7212.40](https://border.bot/hs-codes/721240)

## Other lines under 7212.40

- [7212 40 20 10](https://border.bot/countries/european-union/hs-codes/7212402010) Not painted
- [7212 40 20 19](https://border.bot/countries/european-union/hs-codes/7212402019) Other
- [7212 40 20 91](https://border.bot/countries/european-union/hs-codes/7212402091) Not further worked than surface-treated
- [7212 40 20 93](https://border.bot/countries/european-union/hs-codes/7212402093) Other
- [7212 40 20 99](https://border.bot/countries/european-union/hs-codes/7212402099) Of a width not exceeding 500 mm
- [7212 40 80 01](https://border.bot/countries/european-union/hs-codes/7212408001) Of 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 tin
- [7212 40 80 12](https://border.bot/countries/european-union/hs-codes/7212408012) Not painted
- [7212 40 80 14](https://border.bot/countries/european-union/hs-codes/7212408014) Other
- [7212 40 80 15](https://border.bot/countries/european-union/hs-codes/7212408015) Other
- [7212 40 80 21](https://border.bot/countries/european-union/hs-codes/7212408021) Of 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 tin
- [7212 40 80 30](https://border.bot/countries/european-union/hs-codes/7212408030) Not painted
- [7212 40 80 33](https://border.bot/countries/european-union/hs-codes/7212408033) Other
- [7212 40 80 35](https://border.bot/countries/european-union/hs-codes/7212408035) Other
- [7212 40 80 80](https://border.bot/countries/european-union/hs-codes/7212408080) Not painted
- [7212 40 80 81](https://border.bot/countries/european-union/hs-codes/7212408081) Other
- [7212 40 80 82](https://border.bot/countries/european-union/hs-codes/7212408082) Other
- [7212 40 80 85](https://border.bot/countries/european-union/hs-codes/7212408085) Not painted
- [7212 40 80 86](https://border.bot/countries/european-union/hs-codes/7212408086) Other

- Previous line: [7212 40 80 86](https://border.bot/countries/european-union/hs-codes/7212408086) Other
- Next line: [7212 50 20 11](https://border.bot/countries/european-union/hs-codes/7212502011) Not further worked than surface-treated

## Frequently asked questions

### What does tariff line 7212 40 80 87 cover in the European Union tariff?

In the European Union tariff, line 7212 40 80 87 covers painted, varnished or coated with plastics, of a width not exceeding 500 mm.

### What is the general (MFN) duty on 7212 40 80 87 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 7212 00 00 00.

### Which preferential rates apply to 7212 40 80 87?

Duty-free entry applies to goods that qualify under 3 programmes: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), Côte d'Ivoire, Cameroon, Egypt, Fiji, the United Kingdom, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Papua New Guinea, Palestine, the Solomon Islands, Tunisia, the United States and Samoa.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/7212408087.json