{
  "summary": "In the European Union tariff, line 7326 90 98 30 covers other articles of iron or steel, ball bearings 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).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "label": "Tariff line",
      "value": "7326 90 98 30",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Other articles of iron or steel, ball bearings used in freight loading systems in certain types of aircraft",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "2.7%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (58 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Additional duties",
      "value": "None recorded",
      "source": null
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      "label": "Restrictions",
      "value": "None recorded",
      "source": null
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
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    {
      "label": "HS subheading",
      "value": "7326.90",
      "source": null,
      "url": "https://border.bot/hs-codes/732690"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 7326 90 98 30 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 7326 90 98 30 covers other articles of iron or steel, ball bearings used in freight loading systems in certain types of aircraft."
    },
    {
      "question": "What is the general (MFN) duty on 7326 90 98 30 in the European Union?",
      "answer": "The general (MFN) duty rate is 2.7%. The rate is published on 7326 90 00 00."
    },
    {
      "question": "Which preferential rates apply to 7326 90 98 30?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 7326 90 98 30 covers other articles of iron or steel, ball bearings used in freight loading systems in certain types of aircraft.",
        "Its legal text is “Ball bearings used in freight loading systems in certain types of aircraft”, read under “Other”, “Other articles of iron or steel” and “Other”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "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."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 7326.90 are live on border.bot for the United States (15 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
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