European Union tariff line 7304 31 20 95: Other
Last updated
Key facts
- Tariff line
- 7304 31 20 95
- Covers
- Other, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled (cold-reduced), precision tubes
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (34 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
- HS subheading
- 7304.31
Summary
In the European Union tariff, line 7304 31 20 95 covers other, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled (cold-reduced), precision tubes. The general (MFN) duty rate is 0%. It falls under HS subheading 7304.31 in heading 73.04 (chapter 73).
What this line covers
In the European Union tariff, line 7304 31 20 95 covers other, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled (cold-reduced), precision tubes.
Its legal text is “Other”, read under “Other, of circular cross-section, of iron or non-alloy steel”, “Cold-drawn or cold-rolled (cold-reduced)” and “Precision tubes”.
How it is structured
It falls under HS subheading 7304.31 in heading 73.04 (chapter 73). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 73
- Articles of iron or steel
- Heading 73.04
- Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
- Subheading 7304.31
- Other, of circular cross-section, of iron or non-alloy steel
- Within the subheading
- Cold-drawn or cold-rolled (cold-reduced)
- Within the subheading
- Precision tubes
- Line 7304 31 20 95
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 7304 00 00 00.
Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 30 origins.
| Preferential rate | Programme or origin |
|---|---|
| 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% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | Central America (2200) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 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% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 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.
Other lines under 7304.31
- 7304 31 20 30Of an external diameter not exceeding 406,4 mm and with a Carbon Equivalent Value (CEV) not exceeding 0,86 according to the International Institute of Welding (IIW) formula and chemical analysis
- 7304 31 80 30Of an external diameter not exceeding 406,4 mm and with a Carbon Equivalent Value (CEV) not exceeding 0,86 according to the International Institute of Welding (IIW) formula and chemical analysis
- 7304 31 80 99Other
In other countries
National tariff lines under 7304.31 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does tariff line 7304 31 20 95 cover in the European Union tariff?
In the European Union tariff, line 7304 31 20 95 covers other, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled (cold-reduced), precision tubes.
What is the general (MFN) duty on 7304 31 20 95 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 7304 00 00 00.
Which preferential rates apply to 7304 31 20 95?
Duty-free entry applies to goods that qualify under 4 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…, EEA - European Economic Area, 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), GSP+ (incentive arrangement for sustainable development and good governance), Central America, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Egypt, Fiji, the United Kingdom, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, 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.