HS subheading: 7302 10
Rails
Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.
- EUDR
- Out of scope of EUDR
- Duty
- 0 % (fri) MFN
- VAT
- 25 %
- Next
- Customs declaration
Suggested classification
Chapter 73 — Chapter 73 - articles of iron or steel
7302 10 - Rails
Why this?
- CHAPTER_NOTE_73_1 Chapter note
1In this chapter, the expression cast iron applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in note 1(d) to Chapter 72.
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_73_2 Chapter note
2In this chapter, the word wire means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.
EUR-Lex 02025R1926-20260101 - SECTION_NOTE_XV_1 Section note
This section does not cover:(
- a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);(
- b) ferro-cerium or other pyrophoric alloys (heading 3606);(
- c) headgear or parts thereof of heading 6506 or 6507;(
- d) umbrella frames or other articles of heading 6603;(
- e) goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery);(
- f) articles of Section XVI (machinery, mechanical appliances and electrical goods);(
- g) assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);(
- h) instruments or apparatus of Section XVIII, including clock or watch springs;(
- ij) lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);(
- k) articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);(
- l) articles of Chapter 95 (for example, toys, games, sports requisites);(
- m) hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or(
- n) articles of Chapter 97 (for example, works of art).
EUDR status
Duties and restrictions
Erga omnes — applies to all third countries.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13- area SY SY 0.0 % Tariff preference
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
7302 10 - About the data sources and refresh cadence