# Customs tariff code 73: ARTICLES OF IRON OR STEEL

> Customs tariff code 73 covers ARTICLES OF IRON OR 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/73
- Reference data as at: 2026-07-01
- Customs code: 73
- 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 |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| Tunisia | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Jordan | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| EEA - European Economic Area | 0 % | Tariff preference |

## Compliance regimes

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

## Notes that govern this classification

### Kapitel 73

1. Als „Gusseisen" im Sinne des Kapitels 73 gelten durch Gießen hergestellte Erzeugnisse, deren chemische Zusammensetzung nicht der für Stahl nach Anmerkung 1 d) zu Kapitel 72 entspricht und in denen Eisen gegenüber jedem anderen Element gewichtsmäßig vorherrscht (RV E7301000). 2. Als „Draht" im Sinne des Kapitels 73 gelten warm- oder kalthergestellte Erzeugnisse mit beliebiger Form des Querschnitts, dessen größte Abmessung 16 mm oder weniger beträgt (RV E7302000).

### 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

- 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
- 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
- 7303 Tubes, pipes and hollow profiles, of cast iron
- 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
- 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel
- 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
- 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
- 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
- 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
- 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
- 7311 Containers for compressed or liquefied gas, of iron or steel
- 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
- 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
- 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
- 7315 Chain and parts thereof, of iron or steel
- 7316 Anchors, grapnels and parts thereof, of iron or steel
- 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
- 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel
- 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
- 7320 Springs and leaves for springs, of iron or steel
- 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
- 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot-air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
- 7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
- 7324 Sanitary ware and parts thereof, of iron or steel
- 7325 Other cast articles of iron or steel
- 7326 Other articles of iron or steel

## Frequently asked questions

### What does customs tariff code 73 cover?

Code 73 covers ARTICLES OF IRON OR STEEL. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 73?

TARIC holds no third-country rate of its own for 73. The rate follows from the declarable commodity code beneath it.

### How many digits does 73 have?

73 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 73?

The EBTI database currently holds no valid decisions on 73. 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 73 covered by CBAM?

Yes. 73 appears in Annex I of the CBAM regulation (sector Iron and steel). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

### Does customs tariff code 73 change?

73 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/73.