Screw piles (Tariff notice 15)

Check the new Tariff on a circular cross section (so-called ‘screw pile’) made of hot dip galvanised sheets of steel.

A new regulation dated 17 May 2019 was published on 22 May 2019.

This is not considered a change in UK practice.

New regulation

An article (so-called ‘screw pile’) of circular cross section, approximately 55 centimetres long with an external diameter of 6 centimetres, made of hot dip galvanised sheets of steel.

One end of the pile is conical and threaded, the other end has a U-shaped element with holes to take screws.

The article is designed to be twisted into the ground or other underlying material, and then to permanently secure wooden posts of structures (once they are put into position they remain in that position) by fitting them into the U-shaped element and holding them in place by screws.

Screw piles are used in timber construction, solar power systems, garden and event structures, fencing systems, boards and banners ,etc.

Classification (Combined Nomenclature (CN) code)

Code 7308 90 59


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV and by the wording of CN codes 7308, 7308 90 and 7308 90 59.

The article has the objective characteristics of ‘parts of structures’ of heading 7308. It is specially designed for assembling the structural element, once the structure is put in position it remains in that position. It has holes into which screws are inserted, at the time of assembly, to fix the structural elements (see also the Harmonised System Explanatory Notes (HSEN) to heading 7308, paragraph 1).

Classification under heading 7326 as other articles of iron or steel is excluded as articles for use in construction fall under heading 7308 (see also the HSEN to heading 7326 , point (1)).

Consequently, the article is to be classified under CN code 7308 90 59 as parts of structures of steel.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
SS99 1AA


This Tariff notice is published for information purposes only.

Published 30 May 2019