Key facts
- HS subheading
- 7310.21
- Duty (MFN)
- 2.7%
- National lines
- 4
- 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 7310.21 (tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 l: Cans which are to be closed by soldering or crimping) into 4 national lines: 7310 21 11 00 (cans of a kind used for preserving food), 7310 21 19 00 (cans of a kind used for preserving drink), 7310 21 91 00 (less than 0,5 mm) and 7310 21 99 00 (0,5 mm or more). The general (MFN) duty is 2.7% on all 4 lines.
European Union lines under 7310.21
The European Union tariff splits HS 7310.21 (tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 l: Cans which are to be closed by soldering or crimping) into 4 national lines: 7310 21 11 00 (cans of a kind used for preserving food), 7310 21 19 00 (cans of a kind used for preserving drink), 7310 21 91 00 (less than 0,5 mm) and 7310 21 99 00 (0,5 mm or more).
The general (MFN) duty is 2.7% on all 4 lines.
- 7310 21 11 00Cans of a kind used for preserving foodDuty: 2.7%
- 7310 21 19 00Cans of a kind used for preserving drinkDuty: 2.7%
- 7310 21 91 00Less than 0,5 mmDuty: 2.7%
- 7310 21 99 000,5 mm or moreDuty: 2.7%
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 7310.21 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
How many national tariff lines does the European Union tariff have under HS 7310.21?
The European Union tariff splits HS 7310.21 (tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 l: Cans which are to be closed by soldering or crimping) into 4 national lines: 7310 21 11 00 (cans of a kind used for preserving food), 7310 21 19 00 (cans of a kind used for preserving drink), 7310 21 91 00 (less than 0,5 mm) and 7310 21 99 00 (0,5 mm or more).
What is the duty on HS 7310.21 in the European Union?
The general (MFN) duty is 2.7% on all 4 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.