Customs tariff code 7302.40.00.00: Fish-plates and sole plates
Reference data as at 24 August 2026
Customs tariff code 7302.40.00.00 covers Fish-plates and sole plates. The third-country duty rate is 0 %, plus import VAT.
7302.40.00.00 is TARIC code in the EU customs tariff, in chapter 73. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 7302.40.00.00
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 2
Where this code sits in the tariff
- 73ARTICLES OF IRON OR STEEL
- 7302Railway 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
- 7302.40Fish-plates and sole plates
- 7302.40.00.00Fish-plates and sole plates
From HS code to customs tariff code 7302.40.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| European Union | 0 % | Non preferential tariff quota |
| Türkiye | 0 % | Non preferential tariff quota |
| 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 |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
| Origin | Duty rate | Producer | Legal basis | Valid until |
|---|---|---|---|---|
| Kazakhstan | 25 % | All other companies | Regulation 0159/19 | 2026-06-30 |
| Countries subject to safeguard measures | 25 % | All other companies | Regulation 0159/19 | 2026-06-30 |
| ERGA OMNES | 50 % | All other companies | REGULATION R1457/26 | - |
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
RAILWAY COMPONENT. BASE PLATE (SOLE PLATE). MADE OF IRON. DESIGNED TO BE USED WHEN FIXING FLAT BOTTOMED RAILS TO SLEEPERS. THEY PROTECT THE SLEEPERS AND ARE FIXED TO THEM BY CRAMPS, BOLTS, COACH SCREWS AND SPIKES. WEIGHT 10KG.
PATTERN FOR A RAILWAY COMPONENT. BASE PLATE (SOLE PLATE). MADE OF IRON. DESIGNED TO BE USED WHEN FIXING FLAT BOTTOMED RAILS TO SLEEPERS. THEY PROTECT THE SLEEPERS AND ARE FIXED TO THEM BY CRAMPS, BOLTS, COACH SCREWS AND SPIKES (NOT SUPPLIED).
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehört Oberbaumaterial aus Eisen oder Stahl, das für Gleisanlagen aller Art verwendet wird (Eisenbahnen, Straßenbahnen, Schmalspurbahnen usw.). 1) Schienen sind warmgewalzte Erzeugnisse. Sie kommen in den verschiedensten Abmessungen vor und umfassen Fußschienen, Doppelkopfschienen (in abgeflachter oder runder Form), Rillenschienen, Schienen mit Schlitz für elektrische Straßenbahnen, Stromschienen usw. Zu dieser Position gehören alle Schienen der üblicherweise gebräuchlichen Typen für den Bau von Gleisanlagen, ohne Rücksicht auf ihre tatsächliche Verwendung (für Schwebebahnen, Hebevorrichtungen usw.). Dagegen sind Schienen der nicht für Gleisanlagen verwendeten Art (Rollschienen für Transportvorrichtungen, Aufzüge, Schiebetüren usw.) hier ausgenommen. …
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).
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
Frequently asked questions
What does customs tariff code 7302.40.00.00 cover?
Code 7302.40.00.00 covers Fish-plates and sole plates. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 7302.40.00.00?
The third-country duty rate for 7302.40.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 7302.40.00.00?
The first six digits form the HS code: 730240. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 7302.40.00.00 have?
7302.40.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 7302.40.00.00 sit in the tariff?
7302.40.00.00 sits in this hierarchy: 73 ARTICLES 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 > 730240 Fish-plates and sole plates. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 7302.40.00.00?
Yes. The EBTI database holds decisions on 7302.40.00.00, for example GB118025305. A BTI shows which product characteristics the customs authority relied on.
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 7302.40.00.00 covered by CBAM?
Yes. 7302.40.00.00 appears in Annex I of the CBAM regulation (sector Iron and steel). Importers report embedded emissions and surrender CBAM certificates.
Is there an anti-dumping duty on 7302.40.00.00?
Yes. Trade defence measures are in force on 7302.40.00.00, covering origin Kazakhstan, Countries subject to safeguard measures, ERGA OMNES. The rate depends on the producer: without the correct TARIC additional code, the residual rate for all other companies applies, which can be considerably higher.
Does customs tariff code 7302.40.00.00 change?
7302.40.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.