Key facts
- HS subheading
- 7307.99
- Duty (MFN)
- 3.7%
- National lines
- 11
- 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 7307.99 (other: Other) into 11 national lines: 7307 99 10 10 (for use in certain types of aircraft), 7307 99 10 90 (other), 7307 99 80 11 (consigned from Taiwan, Indonesia, Sri Lanka or the Philippines), 7307 99 80 19 (other) and 7 others. The general (MFN) duty is 3.7% on all 11 lines.
European Union lines under 7307.99
The European Union tariff splits HS 7307.99 (other: Other) into 11 national lines: 7307 99 10 10 (for use in certain types of aircraft), 7307 99 10 90 (other), 7307 99 80 11 (consigned from Taiwan, Indonesia, Sri Lanka or the Philippines), 7307 99 80 19 (other) and 7 others.
The general (MFN) duty is 3.7% on all 11 lines.
- 7307 99 10 10For use in certain types of aircraftDuty: 3.7%
- 7307 99 10 90OtherDuty: 3.7%
- 7307 99 80 11Consigned from Taiwan, Indonesia, Sri Lanka or the PhilippinesDuty: 3.7%
- 7307 99 80 19OtherDuty: 3.7%
- 7307 99 80 20OtherDuty: 3.7%
- 7307 99 80 92Consigned from TaiwanDuty: 3.7%
- 7307 99 80 93Consigned from IndonesiaDuty: 3.7%
- 7307 99 80 94Consigned from Sri LankaDuty: 3.7%
- 7307 99 80 95Consigned from the PhilippinesDuty: 3.7%
- 7307 99 80 98OtherDuty: 3.7%
- 7307 99 80 99OtherDuty: 3.7%
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 7307.99 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7307.99?
The European Union tariff splits HS 7307.99 (other: Other) into 11 national lines: 7307 99 10 10 (for use in certain types of aircraft), 7307 99 10 90 (other), 7307 99 80 11 (consigned from Taiwan, Indonesia, Sri Lanka or the Philippines), 7307 99 80 19 (other) and 7 others.
What is the duty on HS 7307.99 in the European Union?
The general (MFN) duty is 3.7% on all 11 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.