# Customs tariff code 72: IRON AND STEEL

> Customs tariff code 72 covers IRON AND STEEL. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/72
- Reference data as at: 2026-07-01
- Customs code: 72
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Andorra | 0 % | Customs Union Duty |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Tunisia | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Jordan | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Kenya | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |

## Compliance regimes

- CBAM: in scope (Iron and steel)
- Export licensing applies

## Notes that govern this classification

### Kapitel 72

1. Im Sinne des Kapitels 72 - und in Bezug auf die Buchstaben d), e) und f) in der Nomenklatur insgesamt - gelten als: a) Roheisen Eisen-Kohlenstoff-Legierungen, die gewöhnlich nicht plastisch verformbar sind, mit einem Kohlenstoffgehalt von mehr als 2 GHT und die eines oder mehrere andere Elemente mit folgenden Anteilen enthalten können: - 10 GHT oder weniger Chrom, - 6 GHT oder weniger Mangan, - 3 GHT oder weniger Phosphor, - 8 GHT oder weniger Silicium, - 10 GHT oder weniger andere Elemente insgesamt (RV E7201A00). b) Spiegeleisen Eisen-Kohlenstoff-Legierungen, die mehr als 6 bis 30 GHT Mangan enthalten und die im Übrigen der Begriffsbestimmung der Anmerkung 1 a) entsprechen (RV E7201B00). …

### Abschnitt XV

1. Zu Abschnitt XV gehören nicht: a) Farben und Tinten, auf der Grundlage von Metallpulver oder Metallflitter, sowie Prägefolien (Positionen 3207 bis 3210, 3212, 3213 oder 3215) (RV C1501A00); b) Cer-Eisen und andere Zündmetall-Legierungen (Position 3606) (RV C1501B00); c) Kopfbedeckungen und Teile davon, aus Metall, der Position 6506 oder 6507 (RV C1501C00); d) Schirmgestelle und andere Waren der Position 6603 (RV C1501D00); e) Waren des Kapitels 71 (z. B. …

## Subdivisions of this code

- 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms
- 7202 Ferro-alloys
- 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms
- 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel
- 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel
- 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
- 7207 Semi-finished products of iron or non-alloy steel
- 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated
- 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
- 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
- 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
- 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
- 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
- 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling
- 7215 Other bars and rods of iron or non-alloy steel
- 7216 Angles, shapes and sections of iron or non-alloy steel
- 7217 Wire of iron or non-alloy steel
- 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
- 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more
- 7220 Flat-rolled products of stainless steel, of a width of less than 600 mm
- 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
- 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel
- 7223 Wire of stainless steel
- 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
- 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more
- 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm
- 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel
- 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
- 7229 Wire of other alloy steel

## Frequently asked questions

### What does customs tariff code 72 cover?

Code 72 covers IRON AND STEEL. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 72?

TARIC holds no third-country rate of its own for 72. The rate follows from the declarable commodity code beneath it.

### How many digits does 72 have?

72 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 72?

The EBTI database currently holds no valid decisions on 72. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 72 covered by CBAM?

Yes. 72 appears in Annex I of the CBAM regulation (sector Iron and steel). Importers report embedded emissions and surrender CBAM certificates.

### Does customs tariff code 72 change?

72 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/72.