# European Union tariff lines under HS 8303.00

> The European Union tariff splits HS 8303.00 (armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal) into 2 national lines: 8303 00 40 00 (armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms) and 8303 00 90 00 (cash or deed boxes and the like). The general (MFN) duty is 2.7% on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/830300
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 83](https://border.bot/countries/european-union/hs-codes/83) / [8303.00](https://border.bot/countries/european-union/hs-codes/830300)

## Key facts

- HS subheading: [8303.00](https://border.bot/hs-codes/830300)
- 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: 83: Miscellaneous articles of base metal

## European Union lines under 8303.00

The European Union tariff splits HS 8303.00 (armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal) into 2 national lines: 8303 00 40 00 (armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms) and 8303 00 90 00 (cash or deed boxes and the like).

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

- [8303 00 40 00](https://border.bot/countries/european-union/hs-codes/8303004000) Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms. Duty (MFN): 2.7%
- [8303 00 90 00](https://border.bot/countries/european-union/hs-codes/8303009000) Cash or deed boxes and the like. 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 8303.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/830300): 1 line, used by 1 other country
- [The Harmonized System text for 8303.00](https://border.bot/hs-codes/830300)

- Previous subheading: [8302.60](https://border.bot/countries/european-union/hs-codes/830260) Automatic door closers
- Next subheading: [8304.00](https://border.bot/countries/european-union/hs-codes/830400) Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8303.00?

The European Union tariff splits HS 8303.00 (armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal) into 2 national lines: 8303 00 40 00 (armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms) and 8303 00 90 00 (cash or deed boxes and the like).

### What is the duty on HS 8303.00 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/830300.json