Key facts
- HS subheading
- 7309.00
- Duty (MFN)
- 2.2%
- National lines
- 5
- 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 7309.00 (reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment) into 5 national lines: 7309 00 10 00 (for gases (other than compressed or liquefied gas)), 7309 00 30 00 (lined or heat-insulated), 7309 00 51 00 (exceeding 100 000 l), 7309 00 59 00 (not exceeding 100 000 l) and 1 other. The general (MFN) duty is 2.2% on all 5 lines.
European Union lines under 7309.00
The European Union tariff splits HS 7309.00 (reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment) into 5 national lines: 7309 00 10 00 (for gases (other than compressed or liquefied gas)), 7309 00 30 00 (lined or heat-insulated), 7309 00 51 00 (exceeding 100 000 l), 7309 00 59 00 (not exceeding 100 000 l) and 1 other.
The general (MFN) duty is 2.2% on all 5 lines.
- 7309 00 10 00For gases (other than compressed or liquefied gas)Duty: 2.2%
- 7309 00 30 00Lined or heat-insulatedDuty: 2.2%
- 7309 00 51 00Exceeding 100 000 lDuty: 2.2%
- 7309 00 59 00Not exceeding 100 000 lDuty: 2.2%
- 7309 00 90 00For solidsDuty: 2.2%
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 7309.00 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7309.00?
The European Union tariff splits HS 7309.00 (reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment) into 5 national lines: 7309 00 10 00 (for gases (other than compressed or liquefied gas)), 7309 00 30 00 (lined or heat-insulated), 7309 00 51 00 (exceeding 100 000 l), 7309 00 59 00 (not exceeding 100 000 l) and 1 other.
What is the duty on HS 7309.00 in the European Union?
The general (MFN) duty is 2.2% on all 5 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.