Key facts
- HS subheading
- 7308.90
- 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 7308.90 (structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel) into 6 national lines: 7308 90 51 00 (panels comprising two walls of profiled (ribbed) sheet with an insulating core), 7308 90 59 11 (specific pre-assembled or ready-to assemble sections for new mobile cranes), 7308 90 59 90 (other), 7308 90 98 11 (steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom …) and 2 others. The general (MFN) duty is 0% on all 6 lines.
European Union lines under 7308.90
The European Union tariff splits HS 7308.90 (structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel) into 6 national lines: 7308 90 51 00 (panels comprising two walls of profiled (ribbed) sheet with an insulating core), 7308 90 59 11 (specific pre-assembled or ready-to assemble sections for new mobile cranes), 7308 90 59 90 (other), 7308 90 98 11 (steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom …) and 2 others.
The general (MFN) duty is 0% on all 6 lines.
- 7308 90 51 00Panels comprising two walls of profiled (ribbed) sheet with an insulating coreDuty: 0%
- 7308 90 59 11Specific pre-assembled or ready-to assemble sections for new mobile cranesDuty: 0%
- 7308 90 59 90OtherDuty: 0%
- 7308 90 98 11Steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembledDuty: 0%
- 7308 90 98 50Specific pre-assembled or ready-to assemble sections for new mobile cranesDuty: 0%
- 7308 90 98 90OtherDuty: 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 7308.90 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7308.90?
The European Union tariff splits HS 7308.90 (structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel) into 6 national lines: 7308 90 51 00 (panels comprising two walls of profiled (ribbed) sheet with an insulating core), 7308 90 59 11 (specific pre-assembled or ready-to assemble sections for new mobile cranes), 7308 90 59 90 (other), 7308 90 98 11 (steel sections of wind towers for use in the assembly of utility scale tubular wind towers, whether or not tapered, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 meters measured from the base of the tower to the bottom …) and 2 others.
What is the duty on HS 7308.90 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.