HS 721012 Of a thickness of less than 0,5 mm
Quick Answer: Iron or steel flat-rolled products, plated or coated with tin, of a thickness less than 0.5 mm, enter the UK duty-free, the EU duty-free, and the US at 6% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically applies to tin-plated or tin-coated flat-rolled iron and steel that are thinner than half a millimeter. Importers and customs brokers should note that while the EU and UK offer duty-free entry for these goods, the United States imposes a significant tariff. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7210128000 | 0.00 % | — | — |
| 7210128090 | 0.00 % | — | — |
| 7210120000 | — | — | — |
| 7210122000 | 0.00 % | — | — |
| 7210122010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7210120000 | 0.00 % | — | — |
| 7210122010 | 0.00 % | — | — |
| 7210128000 | 0.00 % | — | — |
| 7210128090 | 0.00 % | — | — |
| 7210122000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7210120000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 721012 cover?
This subheading covers flat-rolled products of iron or non-alloy steel, plated or coated with tin, of a thickness less than 0.5 mm. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes products that are clad, plated, or coated with plastics, rubber, or precious metals. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as tin-plated or tin-coated steel sheets and strip, essential for applications like food packaging and manufacturing where corrosion resistance is paramount.
What falls outside HS 721012?
The following products are excluded from HS 721012: flat-rolled products of iron or non-alloy steel that are thicker than 0.5 mm, even if tin-plated or coated. Also excluded are products coated with materials other than tin, such as zinc (galvanized steel), chromium, or plastics. Furthermore, tin-plated products that have undergone further working, such as being cut into specific shapes or having designs printed on them, may fall under different headings or subheadings, depending on the nature of the further processing.
What are common classification mistakes for HS 721012?
A common error is misinterpreting the thickness requirement. Importers may incorrectly classify products that are 0.5 mm or thicker under this subheading, when they should be classified under HS 721011 (of a thickness of 0.5 mm or more). Another mistake involves confusing tin-plated products with those coated with other metals, such as tin-lead alloys or zinc. Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial to ensure correct classification based on the primary material and essential character.
How should importers classify products under HS 721012?
The correct procedure for classifying products under HS 721012 involves first confirming that the product is flat-rolled iron or non-alloy steel. Next, verify that it is plated or coated with tin. Crucially, measure the thickness to ensure it is less than 0.5 mm. Consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Chapter 72. If uncertainty remains, a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 721012?
A 10-ton shipment of tin-plated steel sheets, measuring 0.3 mm in thickness, declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 721012?
Several free trade agreements may reduce the applicable duty rate for HS 721012, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, preferential rates may be available for goods originating from countries benefiting from the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific preferential rate and documentation requirements vary by origin country and importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 721012 (flat-rolled products of iron or non-alloy steel, of a thickness less than 0.5 mm)?
The duty rates for HS code 721012 vary significantly by importing country and trade agreement. For example, under the United States' Most Favored Nation (MFN) tariff schedule, the rate is 0.00%. However, preferential rates under trade agreements can also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. For instance, the EU's TARIC system and the UK's Trade Tariff provide detailed information for those markets.
What specific criteria define 'flat-rolled products of iron or non-alloy steel, of a thickness of less than 0.5 mm' under HS 721012?
This classification requires the product to be 'flat-rolled,' meaning it has been processed by rolling mills to achieve a uniform thickness and width. The material must be 'iron or non-alloy steel,' as defined by Chapter 72 of the Harmonized System (HS). Crucially, the thickness must be strictly less than 0.5 mm. Products meeting these criteria are typically supplied in coils or rectangular sheets. The WCO (World Customs Organization) provides explanatory notes that further clarify these definitions.
What documentation is typically required for importing goods classified under HS 721012?
Standard import documentation for HS 721012 generally includes a commercial invoice, packing list, and bill of lading or air waybill. A certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Depending on the importing country's regulations, a certificate of conformity or other quality-related documents might also be necessary. Importers and customs brokers should verify specific requirements with the customs authorities of the destination country.
How do trade agreements, such as USMCA or EU trade deals, impact the duty calculation for HS 721012?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For example, if steel products classified under HS 721012 are imported into the US from a USMCA (United States-Mexico-Canada Agreement) country and meet the rules of origin, they may qualify for duty-free entry. Similarly, trade agreements between the EU and other nations can offer preferential rates. Importers must obtain a valid certificate of origin to substantiate their claim for preferential treatment.
Can you provide an example of how import duty is calculated for HS 721012?
The duty calculation depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For instance, if a country applies a 3.5% ad valorem duty rate on HS 721012, and an importer brings in a shipment valued at $10,000 USD, the duty would be calculated as: $10,000 USD (value) × 0.035 (duty rate) = $350 USD. If the duty were specific, for example, $50 per metric ton, and the shipment weighed 10 metric tons, the duty would be 10 metric tons × $50/metric ton = $500. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the destination country's tariff schedule.