# European Union tariff line 7326 90 92 30: Balls used in freight loading systems in certain types of aircraft > In the European Union tariff, line 7326 90 92 30 covers other articles of iron or steel, open-die forged, balls used in freight loading systems in certain types of aircraft. The general (MFN) duty rate is 2.7%. It falls under HS subheading 7326.90 in heading 73.26 (chapter 73). Source: https://border.bot/countries/european-union/hs-codes/7326909230 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) / [7326.90](https://border.bot/countries/european-union/hs-codes/732690) / [7326 90 92 30](https://border.bot/countries/european-union/hs-codes/7326909230) ## Key facts - Tariff line: 7326 90 92 30 - Covers: Other articles of iron or steel, open-die forged, balls used in freight loading systems in certain types of aircraft - Duty (MFN): 2.7% - Preferential rates: From 0% (58 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - 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) - HS subheading: [7326.90](https://border.bot/hs-codes/732690) ## What this line covers In the European Union tariff, line 7326 90 92 30 covers other articles of iron or steel, open-die forged, balls used in freight loading systems in certain types of aircraft. Its legal text is “Balls used in freight loading systems in certain types of aircraft”, read under “Other”, “Other articles of iron or steel” and “Open-die forged”. ## How it is structured It falls under HS subheading 7326.90 in heading 73.26 (chapter 73). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff. - Chapter 73: Articles of iron or steel - Heading 73.26: Other articles of iron or steel - Subheading 7326.90: Other - Within the subheading: Other articles of iron or steel - Within the subheading: Open-die forged - Line 7326 90 92 30: Balls used in freight loading systems in certain types of aircraft ## Duty The general (MFN) duty rate is 2.7%. The rate is published on 7326 90 00 00. Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 53 origins. - 0%: EU-Switzerland agreement: re-imported goods (1007) - 0%: CARIFORUM (1033) - 0%: Eastern and Southern Africa States (1034) - 0%: SADC EPA (1035) - 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) - 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) - 0%: EEA - European Economic Area (2012) - 0%: GSP - General arrangements (2020) - 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027) - 0%: OCTs (Overseas Countries and Territories) (2080) - 0%: Central America (2200) - 0%: Mercosur (5500) - 0%: Albania (AL) - 0%: Bosnia and Herzegovina (BA) - 0%: Canada (CA) - 0%: Switzerland (CH) - 0%: Côte d'Ivoire (CI) - 0%: Chile (CL) - 0%: Cameroon (CM) - 0%: Colombia (CO) - 0%: Algeria (DZ) - 0%: Ecuador (EC) - 0%: Egypt (EG) - 0%: Fiji (FJ) - 0%: Faroe Islands (FO) - 0%: United Kingdom (GB) - 0%: Georgia (GE) - 0%: Ghana (GH) - 0%: Israel (IL) - 0%: Jordan (JO) - 0%: Japan (JP) - 0%: Kenya (KE) - 0%: South Korea (KR) - 0%: Lebanon (LB) - 0%: Morocco (MA) - 0%: Moldova (MD) - 0%: Montenegro (ME) - 0%: North Macedonia (MK) - 0%: Mexico (MX) - 0%: New Zealand (NZ) - 0%: Peru (PE) - 0%: Papua New Guinea (PG) - 0%: Palestine (PS) - 0%: Solomon Islands (SB) - 0%: Singapore (SG) - 0%: San Marino (SM) - 0%: Syria (SY) - 0%: Tunisia (TN) - 0%: Türkiye (TR) - 0%: Ukraine (UA) - 0%: United States (US) - 0%: Vietnam (VN) - 0%: Samoa (WS) - 0%: a group of origins (TARIC area XC) (XC) - 0%: Kosovo (XK) - 0%: a group of origins (TARIC area XL) (XL) - 0%: Serbia (XS) - 0%: South Africa (ZA) ## 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 7326.90 are live on border.bot for the United States (15 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/732690): 15 lines, used by 1 other country - [The Harmonized System text for 7326.90](https://border.bot/hs-codes/732690) ## Other lines under 7326.90 - [7326 90 30 00](https://border.bot/countries/european-union/hs-codes/7326903000) Ladders and steps - [7326 90 40 00](https://border.bot/countries/european-union/hs-codes/7326904000) Pallets and similar platforms for handling goods - [7326 90 50 00](https://border.bot/countries/european-union/hs-codes/7326905000) Reels for cables, piping and the like - [7326 90 60 00](https://border.bot/countries/european-union/hs-codes/7326906000) Non-mechanical ventilators, guttering, hooks and like articles used in the building industry - [7326 90 92 10](https://border.bot/countries/european-union/hs-codes/7326909210) Collars, flanges and other devices for fixing, jointing, clamping or spacing, for use in certain types of aircraft - [7326 90 92 20](https://border.bot/countries/european-union/hs-codes/7326909220) Devices for cargo stowage and clamping freight, for use in certain types of aircraft - [7326 90 92 90](https://border.bot/countries/european-union/hs-codes/7326909290) Other - [7326 90 94 10](https://border.bot/countries/european-union/hs-codes/7326909410) Collars, flanges and other devices for fixing, jointing, clamping or spacing, for use in certain types of aircraft - [7326 90 94 20](https://border.bot/countries/european-union/hs-codes/7326909420) Devices for cargo stowage and clamping freight, for use in certain types of aircraft - [7326 90 94 30](https://border.bot/countries/european-union/hs-codes/7326909430) Balls used in freight loading systems in certain types of aircraft - [7326 90 94 90](https://border.bot/countries/european-union/hs-codes/7326909490) Other - [7326 90 96 10](https://border.bot/countries/european-union/hs-codes/7326909610) Collars, flanges and other devices for fixing, jointing, clamping or spacing, for use in certain types of aircraft - [7326 90 96 20](https://border.bot/countries/european-union/hs-codes/7326909620) Devices for cargo stowage and clamping freight, for use in certain types of aircraft - [7326 90 96 30](https://border.bot/countries/european-union/hs-codes/7326909630) Ball bearings used in freight loading systems in certain types of aircraft - [7326 90 96 90](https://border.bot/countries/european-union/hs-codes/7326909690) Other - [7326 90 98 10](https://border.bot/countries/european-union/hs-codes/7326909810) Collars, flanges and other devices for fixing, jointing, clamping or spacing, for use in certain types of aircraft - [7326 90 98 20](https://border.bot/countries/european-union/hs-codes/7326909820) Devices for cargo stowage and clamping freight, for use in certain types of aircraft - [7326 90 98 30](https://border.bot/countries/european-union/hs-codes/7326909830) Ball bearings used in freight loading systems in certain types of aircraft - [7326 90 98 40](https://border.bot/countries/european-union/hs-codes/7326909840) Iron, steel and/or zinc alloy weights: -with a weight of not more than 500 grams and measuring not more than 107 mm x 107 mm x 11 mm, -whether or not with parts of other material, -whether or not with parts of other metals, -whether or not surface treated, -whether or not printed, of a kind used for the production of remote controls - [7326 90 98 60](https://border.bot/countries/european-union/hs-codes/7326909860) Vane ring of a kind for fastening gas flow control blades: -of iron or steel alloy, -with a heat resistance of 830 °C or more but not more than 1 050 °C, -with an external diameter of not more than 92 mm, -with holes for holding the gas flow control blades, for use in the manufacture of turbochargers - [7326 90 98 70](https://border.bot/countries/european-union/hs-codes/7326909870) Disc of a kind for ensuring the gas flow channel width: -of iron or steel alloy, -with a heat resistance of 830 °C or more but not more than 1 050 °C, -with an external diameter of not more than 92,5 mm, -with an internal diameter of not more than 62 mm, for use in the manufacture of turbochargers - [7326 90 98 90](https://border.bot/countries/european-union/hs-codes/7326909890) Other - Previous line: [7326 90 92 20](https://border.bot/countries/european-union/hs-codes/7326909220) Devices for cargo stowage and clamping freight, for use in certain types of aircraft - Next line: [7326 90 92 90](https://border.bot/countries/european-union/hs-codes/7326909290) Other ## Frequently asked questions ### What does tariff line 7326 90 92 30 cover in the European Union tariff? In the European Union tariff, line 7326 90 92 30 covers other articles of iron or steel, open-die forged, balls used in freight loading systems in certain types of aircraft. ### What is the general (MFN) duty on 7326 90 92 30 in the European Union? The general (MFN) duty rate is 2.7%. The rate is published on 7326 90 00 00. ### Which preferential rates apply to 7326 90 92 30? Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Syria, Tunisia, Türkiye, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. ## 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/7326909230.json