Steel structures and fabrications from China

0% duty on heading 7308, and no steel measure

Read from the UK Trade Tariff on 29 September 2026, every line of heading 7308 in the table below carried 0% on goods from China. None carried anti-dumping duty, and none was subject to the 2026 steel trade measure that charges 50% outside quota on many flat, long and tube products. That makes fabricated steel a very different duty position from the steel it is made of; see welded steel tubes for how the measure works.

Heading 7308 covers structures and parts of structures of iron or steel, and plates, bars and sections prepared for use in structures. A fabricated frame, platform or mezzanine is usually 7308 90 98 90; insulated panels with a core between two profiled sheets are 7308 90 51 00; scaffolding and formwork 7308 40 00 00. Pallet racking and shelving can fall here or under heading 9403 as furniture depending on design, so get the commodity code confirmed on large orders.

UK CBAM from 1 January 2027

All the lines in the table above are in the iron and steel sector of the UK carbon border adjustment mechanism (CBAM), which applies to imports from 1 January 2027. An importer who expects £50,000 or more of CBAM goods within 30 days, or has imported that much in the previous 12 months, must register, keep records for 6 years, and should ask suppliers for emissions data now. See our UK CBAM guide.

For a structure the emissions data has to cover the steel inside it, so ask the fabricator which mills supplied the plate and sections, and keep the mill certificates with the order.

Standards and the documents to ask for

Fabricated structural steel components for buildings and civil works are construction products under Regulation (EU) No 305/2011 as it applies in Great Britain, and are normally declared to BS EN 1090-1: the fabricator's factory production control is certified, the execution class is stated, and the component comes with a declaration of performance and UKCA or CE marking. Execution to BS EN 1090-2 sets the welding, tolerance and inspection requirements for each execution class, so state the class on the drawings.

Ask for the factory production control certificate and check it with the body that issued it, the welding procedure specifications and welder qualifications, mill certificates for the steel grade (for example S355), and the coating specification. System scaffolds are normally made to BS EN 12810. A structure with moving parts, such as a powered platform or automated storage, is also machinery under the Supply of Machinery (Safety) Regulations 2008.

What to check before shipment

Check dimensions and hole positions against the shop drawings on a sample of members, weld size and visual quality, any non-destructive testing required for the execution class, steel grade marking against the mill certificates, and coating or galvanising thickness with a gauge. Trial-fit connections where you can; a misplaced bolt hole found on site in the UK costs far more than one found in the factory.

Mark every member to the erection drawings, pack small parts by assembly, and protect coated surfaces in the container. Quality inspection covers the stages.

Worked duty example

Illustrative example, not a quote: a fabricated steel frame and mezzanine package under 7308 90 98 90, invoiced at £60,000 free on board, with £6,000 of freight and insurance to the UK. The customs value is £66,000. Duty at 0% is nil. Import VAT at 20% is £13,200, which a VAT-registered importer can usually reclaim. From 2027 the importer should also allow for CBAM on the embedded emissions. The import duty and VAT guide explains each step.

Related guides and how we help

For related products see construction materials, steel pipe fittings, aluminium structures and extrusions and wire mesh and fencing.

Cambridge China Bridge checks fabricators in China, matches certificates to the factory and inspects before shipment; see our service for manufacturers, container programmes, or send a procurement brief.