HS 7302.10Metals
HS Code for Railway Rails (HS 7302.10)
Heavy rails (>=46 kg/m) for main-line, metro, and heavy-haul rail. Grade R260 is workhorse; R350HT/R400HT are premium head-hardened for heavy-haul curves. Dominant EU makers: ArcelorMittal (Poland/Spain), Voestalpine (Austria). CBAM covers rails.
Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026
Sample 6-digit codes
| Code | Description |
|---|---|
| 7302.10 | Rails |
| 7302.30 | Switch blades, crossings |
| 7302.40 | Fish-plates and sole plates |
Need to check a specific code? Use the free HS code lookup tool.
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% AD 5.7-33% on Chinese/Russian rails; CBAM 2026. |
| United States | 25% Section 232 + AD on multiple origins. |
| India (BCD) | 10% SAIL-Bhilai dominant domestic supplier. |
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Worked landed-cost example
5,000 MT R260 60E1 rail, FOB Yokohama USD 1,150/MT, CIF Chennai
FOBUSD 5,750,000
Freight + insuranceUSD 280,000
CIFUSD 6,030,000
India BCD 10%USD 603,000
IGST 18%USD 1,193,940
India landed USD 7.83m (before rebate/refund of IGST for railway projects under specific exemption notifications).
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
- · CBAM Annex I.
- · EN 13674-1 for main-line rails (R200-R400HT).
- · AREMA 141RE US standard.
- · TSI-INF interoperability (EU rail).
Top exporting countries
- · Japan (Nippon Steel)
- · Austria
- · Spain
- · Poland
- · China
- · India
Frequently asked questions
R260 vs R350HT?
R350HT is head-hardened (~350 HB vs 260 HB for R260), typically 30-50% longer service life on heavy curves (>3000 MGT/yr). Adds ~USD 200-350/MT to rail cost but far cheaper than track renewal on high-traffic routes.
Destination market toolkits
Country-specific duty, VAT/GST and Incoterms practice for the top destinations for metals.
Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Japan →
Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)
Import into United Arab Emirates →
VAT · 5% standard
Metals landed-cost pages: every destination market
Jump straight to the metals import guide for any of the destination markets we cover.
Related commodity guides
Related tools
Sources & citations
- EU CBAM Regulation 2023/956European Commission
- CEN / EN Harmonised StandardsCEN-CENELEC
- WCO Harmonized System NomenclatureWorld Customs Organization
- WTO Integrated Database (tariff data)World Trade Organization
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