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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 7302.10 | Rails |
| 7302.30 | Switch blades, crossings |
| 7302.40 | Fish-plates and sole plates |
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. |
Numerical Example: 5,000 MT R260 60E1 rail, FOB Yokohama USD 1,150/MT, CIF Chennai
5,000 MT R260 60E1 rail, FOB Yokohama USD 1,150/MT, CIF Chennai. Run your own numbers in the Import Duty & Tax calculator.
- · CBAM Annex I.
- · EN 13674-1 for main-line rails (R200-R400HT).
- · AREMA 141RE US standard.
- · TSI-INF interoperability (EU rail).
- · Japan (Nippon Steel)
- · Austria
- · Spain
- · Poland
- · China
- · India
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 7302.10) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.