# European Union tariff lines under HS 7321.11

> The European Union tariff splits HS 7321.11 (cooking appliances and plate warmers: For gas fuel or for both gas and other fuels) into 2 national lines: 7321 11 10 00 (with oven, including separate ovens) and 7321 11 90 00 (other). The general (MFN) duty is 2.7% on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/732111
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 73](https://border.bot/countries/european-union/hs-codes/73) / [7321.11](https://border.bot/countries/european-union/hs-codes/732111)

## Key facts

- HS subheading: [7321.11](https://border.bot/hs-codes/732111)
- Duty (MFN): 2.7%
- National lines: 2
- 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](https://border.bot/countries/european-union)
- Chapter: 73: Articles of iron or steel

## European Union lines under 7321.11

The European Union tariff splits HS 7321.11 (cooking appliances and plate warmers: For gas fuel or for both gas and other fuels) into 2 national lines: 7321 11 10 00 (with oven, including separate ovens) and 7321 11 90 00 (other).

The general (MFN) duty is 2.7% on all 2 lines.

- [7321 11 10 00](https://border.bot/countries/european-union/hs-codes/7321111000) Cooking appliances and plate warmers, For gas fuel or for both gas and other fuels, With oven, including separate ovens. Duty (MFN): 2.7%
- [7321 11 90 00](https://border.bot/countries/european-union/hs-codes/7321119000) Cooking appliances and plate warmers, For gas fuel or for both gas and other fuels, Other. Duty (MFN): 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 7321.11 are live on border.bot for the United States (6 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/732111): 6 lines, used by 1 other country
- [The Harmonized System text for 7321.11](https://border.bot/hs-codes/732111)

- Previous subheading: [7320.90](https://border.bot/countries/european-union/hs-codes/732090) Other
- Next subheading: [7321.12](https://border.bot/countries/european-union/hs-codes/732112) For liquid fuel

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 7321.11?

The European Union tariff splits HS 7321.11 (cooking appliances and plate warmers: For gas fuel or for both gas and other fuels) into 2 national lines: 7321 11 10 00 (with oven, including separate ovens) and 7321 11 90 00 (other).

### What is the duty on HS 7321.11 in the European Union?

The general (MFN) duty is 2.7% on all 2 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/732111.json