Key facts
- HS subheading
- 7302.10
- Duty (MFN)
- 0%
- National lines
- 6
- 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
- 73: Articles of iron or steel
Summary
The European Union tariff splits HS 7302.10 (rails) into 6 national lines: 7302 10 10 00 (current-conducting, with parts of non-ferrous metal), 7302 10 22 00 (of a weight per metre of 36 kg or more), 7302 10 28 00 (of a weight per metre of less than 36 kg), 7302 10 40 00 (grooved rails) and 2 others. The general (MFN) duty is 0% on all 6 lines.
European Union lines under 7302.10
The European Union tariff splits HS 7302.10 (rails) into 6 national lines: 7302 10 10 00 (current-conducting, with parts of non-ferrous metal), 7302 10 22 00 (of a weight per metre of 36 kg or more), 7302 10 28 00 (of a weight per metre of less than 36 kg), 7302 10 40 00 (grooved rails) and 2 others.
The general (MFN) duty is 0% on all 6 lines.
- 7302 10 10 00Current-conducting, with parts of non-ferrous metalDuty: 0%
- 7302 10 22 00Of a weight per metre of 36 kg or moreDuty: 0%
- 7302 10 28 00Of a weight per metre of less than 36 kgDuty: 0%
- 7302 10 40 00Grooved railsDuty: 0%
- 7302 10 50 00OtherDuty: 0%
- 7302 10 90 00UsedDuty: 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 7302.10 are live on border.bot for the United States (11 lines, also used by 1 other country).
- United States11 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7302.10?
The European Union tariff splits HS 7302.10 (rails) into 6 national lines: 7302 10 10 00 (current-conducting, with parts of non-ferrous metal), 7302 10 22 00 (of a weight per metre of 36 kg or more), 7302 10 28 00 (of a weight per metre of less than 36 kg), 7302 10 40 00 (grooved rails) and 2 others.
What is the duty on HS 7302.10 in the European Union?
The general (MFN) duty is 0% on all 6 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.