Commodity information for 7321890000

This tariff is for   Set date  This tariff is for 12 April 2021  Change date 

Overview

Import

The commodity code for importing is 7321890000.

Goods are subject to Value added tax (20.00 %).

Importing from outside the UK is subject to a third country duty of 2.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 73218900.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.
TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Chapter notes

  • 1. In 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.
  • 2. In this chapter, the word ‘wire’ means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16mm.

Section notes

  • 1. 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, lamps 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 or other articles of Chapter 96 (miscellaneous manufactured articles); or
    • (n) articles of Chapter 97 (for example, works of art).
  • 2. Throughout the classification, the expression ‘parts of general use’ means:
    • (a) articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
    • (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
    • (c) articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.
  • In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above.

  • Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

  • 3. Throughout the classification, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

  • 4. Throughout the classification, the term ‘cermets’ means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term ‘cermets’ includes sintered metal carbides (metal carbides sintered with a metal).

  • 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
    • (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.
    • (b) An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.
    • (c) In this section, the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

  • 6. Unless the context otherwise requires, any reference in the classification to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.

  • 7. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
  • For this purpose:
    • (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.
    • (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.
    • (c) A cermet of heading 8113 is regarded as a single base metal.
  • 8. In this section, the following expressions have the meanings hereby assigned to them:
    • (a) Waste and scrap
    • Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
    • (b) Powders
    • Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm.

Measures and restrictions for importing into the UK under the UKGT

Measures for Austria
Country Measure Value Conditions that apply Exclusions Start date
(End date)		 Footnotes
Value added tax 20.00 % 01/09/2019 03020
Third country duty 2.00 % 01/01/2021
Supplementary unit p/st 01/01/2008
Tariff preference 0.00 % 01/01/2021
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms 0.00 % Conditions 01/01/2021 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.
TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Measures and restrictions for exporting from the UK under the UKGT

Measures for Austria
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)		 Footnotes
Supplementary unit p/st 01/01/2008
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.
TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C990 Other certificates: End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) Apply the mentioned duty
  No document provided Measure not applicable

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
Code Description
EU003

According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM510

1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
2. Customs duties shall be suspended in respect of:
(a) goods intended for incorporation in drilling or production platforms:
(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or
(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Value added tax for All countries
Code Description
03020

UK VAT standard rate

Last updated: 12 April 2021 View latest amendments