TL;DR: Using wrong HS code adds 5-25% duty. Anti-dumping hits only Vietnam. Form E saves $1 200/container to Thailand. In this 5 000-word compliance guide, SKW Roof shares 16 years of export data: 1 380 containers, 42 countries, 0 customs penalties. Learn HS 7308.90 vs 7210.70, RCEP benefits, and the exact document checklist our compliance team uses.
Table of Contents
- 2025 Tariff Landscape Overview
- HS Codes: 7308.90 vs 7210.70
- Anti-Dumping Duties: USA, Vietnam, Others
- Certificates of Origin: Form E, CO, RCEP
- Zero-Tariff Strategies: Mexico, RCEP, GSP
- Customs Documentation Checklist
- Penalties & Compliance Failures
- SKW Roof Compliance Services
- Case Studies: USA, Thailand, Mexico
- FAQ – People Also Ask
1. 2025 Tariff Landscape Overview
| Region | HS Code | MFN Duty Rate | China FTA Rate | Documentation Needed |
|---|---|---|---|---|
| USA | 7308.90 | 0% | 0% (no FTA) | Commercial Invoice, Packing List, BL, CO (optional) |
| EU | 7308.90 | 0% | 0% (no FTA) | Invoice, PL, BL, EUR.1 (if claiming preferential) |
| Thailand | 7308.90 | 5% | 0% (RCEP) | Invoice, PL, BL, Form E |
| Vietnam | 7308.90 | 7% | 0% (RCEP) + 10.4% AD | Invoice, PL, BL, Form E + AD certificate |
| Philippines | 7308.90 | 3% | 0% (RCEP) | Invoice, PL, BL, Form E |
| Indonesia | 7308.90 | 7.5% | 0% (RCEP) | Invoice, PL, BL, Form E |
| Malaysia | 7308.90 | 5% | 0% (RCEP) | Invoice, PL, BL, Form E |
| Mexico | 7308.90 | 0% | 0% (USMCA) | Invoice, PL, BL, USMCA Certificate |
| India | 7308.90 | 7.5% | 0% (if GSP) | Invoice, PL, BL, Form A |
Source: WCO 2025 tariff schedules, RCEP agreement, SKW Roof customs brokerage data.
2. HS Codes: 7308.90 vs 7210.70
2.1 HS 7308.90 – “Structures and parts of structures”
- Description: Prefabricated buildings and parts, including roofing frames and tiles
- Advantage: Duty-free in US, EU, Mexico, RCEP (with certificate)
- SKW Roof usage: 89% of shipments
- Documentation: Commercial invoice stating “prefabricated roofing tiles, HS 7308.90”
2.2 HS 7210.70 – “Flat-rolled products, painted”
- Description: Steel sheets, painted or coated with plastic
- Disadvantage: Some countries (India, Brazil) impose 10-25% duty
- SKW Roof usage: 11% of shipments (only when buyer insists)
- Risk: Misclassification can trigger anti-dumping (some nations treat 7210 as “steel sheet” not “roofing”)
2.3 How to Choose
| Destination | Recommended HS | Why |
|---|---|---|
| USA, EU, Mexico, ASEAN | 7308.90 | Duty-free, no AD risk |
| India, Brazil, South Africa | 7308.90 (if possible) | Lower duty than 7210.70 |
| Specific steel sheet quotas | 7210.70 | Only if buyer holds quota |
3. Anti-Dumping Duties: USA, Vietnam, Others
3.1 USA – No AD on Roofing Tiles from China
- Status: As of 2025, **no anti-dumping or countervailing duties** on HS 7308.90 or 7210.70 from China
- History: Petitions filed 2018 (certain steel products) did not include stone-coated roofing
- MFN rate: 0% (duty-free)
- Additional tariffs: Section 301 (China) does not apply to 7308.90
SKW Roof shipments to US (342 containers 2024) cleared customs with 0% duty, no AD.
3.2 Vietnam – 10.4% AD on Chinese Stone-Coated Roofing
- Decision: Vietnam Ministry of Industry and Trade, Decree 45/2024/TT-BCT
- Rate: 10.4% anti-dumping duty on HS 7308.90 from China
- Effective: July 1, 2024 – June 30, 2029
- Exemption: Exporters with <3% dumping margin (none from China so far)
SKW Roof solution: Ship to Vietnam under RCEP with Form E, still pay 10.4% AD but save 7% MFN duty (net +3.4% vs +10.4%). Alternative: Vietnam factory OEM for large orders.
3.3 Other Countries – No AD on Roofing
| Country | Status | Notes |
|---|---|---|
| Thailand | No AD | RCEP preferential 0% with Form E |
| Philippines | No AD | RCEP preferential 0% with Form E |
| Indonesia | No AD | RCEP preferential 0% with Form E |
| Malaysia | No AD | RCEP preferential 0% with Form E |
| Mexico | No AD | USMCA 0% with certificate |
| India | No AD | GSP duty-free with Form A |
4. Certificates of Origin: Form E, CO, RCEP
4.1 Form E – ASEAN-China Free Trade Area
- Purpose: Proves Chinese origin, qualifies for 0-5% tariff in ASEAN
- Issued by: China Entry-Exit Inspection and Quarantine Bureau (CIQ)
- Timeline: SKW Roof issues within 2 business days after BL
- Requirements:
- Steel coil origin: China (>40% value)
- Manufacturing: China (SKW Roof factory)
- HS code: 7308.90
- Validity: 12 months from issue
4.2 Certificate of Origin (CO) – Non-Preferential
- Used for: USA, EU (where MFN rate = 0%, no preference needed)
- Issued by: China Council for Promotion of International Trade (CCPIT)
- Timeline: 1 business day
- Cost: Included in SKW Roof FOB price
4.3 RCEP Certificate – Regional Comprehensive Economic Partnership
- Supersedes Form E: For ASEAN, Australia, New Zealand, Japan, South Korea
- Advantage: Digital format (PDF), self-issuance by exporter (SKW Roof)
- Timeline: Issued within 24 hours
- Process: SKW Roof registers RCEP exporter code, generates certificate via China customs portal
SKW Roof switched 87% of ASEAN shipments from Form E to RCEP in 2024, reducing document time from 2 days to 6 hours.
4.4 USMCA Certificate – Mexico, Canada, USA
- Origin rule: 65% regional value content or tariff shift 7308.90 <-> 7308.90
- SKW Roof status: Chinese origin does NOT qualify for USMCA preferential treatment
- But: HS 7308.90 is duty-free in Mexico (0% MFN), so USMCA not needed
- Process: SKW Roof issues commercial invoice with HS 7308.90, no certificate required
5. Zero-Tariff Strategies
5.1 RCEP – 15 Countries, 0% Tariff
Countries: ASEAN 10 + China, Japan, South Korea, Australia, New Zealand
Benefit: Duty-free (0%) for HS 7308.90 with RCEP certificate
SKW Roof data: 342 containers to RCEP countries in 2024, average duty savings 4 800 USD/container
5.2 GSP – Generalized System of Preferences
Beneficiaries: India, Brazil, South Africa, 40+ developing nations
Benefit: Duty-free or reduced (0-5%) with Form A certificate
SKW Roof data: 89 containers to GSP countries in 2024, savings 3 200 USD/container average
5.3 Mexico – USMCA Loophole
Strategy: Ship to Mexico (0% duty via MFN), then truck to US border
Risk: US customs may apply Section 301 if trans-shipment detected
SKW Roof position: Not recommended; direct US shipment is 0% duty, no risk
5.4 Bonded Warehouse – Defer Duty
Concept: Import into bonded warehouse, pay duty only when sold domestically
Use case: Distributors stocking inventory in Philippines, Indonesia
SKW Roof support: Provide bonded warehouse receipt format, assist with customs declaration
6. Customs Documentation Checklist
| Document | Who Provides | Timeline | Critical Fields |
|---|---|---|---|
| Commercial Invoice | SKW Roof | 2 days after BL | HS code, FOB value, origin |
| Packing List | SKW Roof | 2 days after BL | Pcs/pallet, NW/GW, CBM |
| Bill of Lading | Carrier | 3 days after vessel departs | Shipper, consignee, notify |
| Certificate of Origin | SKW Roof | 1-2 days after BL | HS code, origin criteria |
| Form E / RCEP | SKW Roof | 6 hours (RCEP) or 2 days (Form E) | FOB value, Chinese steel % |
| Insurance Certificate | Buyer/SKW | Before shipment | 110% of CIF value |
| Inspection Report (SGS) | SGS | Before shipment (if ordered) | AZ150 verification |
| Phytosanitary Certificate | Not required | N/A | Metal products exempt |
7. Penalties & Compliance Failures
7.1 Common Errors
| Error | Penalty | Frequency | SKW Prevention |
|---|---|---|---|
| Wrong HS code (7210 vs 7308) | 5-25% duty + fine | 2.3% of shipments | Auto-check by compliance team |
| Missing CO/Form E | Pay full MFN duty | 1.8% of shipments | Certificate issued within 2 days |
| Undervaluation | Seizure, penalty 50-100% | 0.4% of shipments | SGS valuation certificate |
| Origin misdeclaration | Re-export, blacklisting | 0.1% of shipments | Factory audit, steel coil traceability |
7.2 Real Case: Undervaluation in Indonesia
Buyer: Jakarta contractor, first import, 2023
Error: Declared FOB 1.80 $/m² (actual 2.30) to save 7.5% duty
Result: Customs seized container, inspected, imposed 50% penalty + full duty on actual value
Loss: 11 500 USD penalty + 3 weeks delay
Lesson: Always declare true FOB; use Form E for duty savings, not undervaluation
8. SKW Roof Compliance Services
8.1 Document Package (Standard)
Every SKW Roof container includes:
- Commercial Invoice (with HS 7308.90)
- Packing List (pallet count, NW/GW)
- Bill of Lading (clean on board)
- Certificate of Origin (CO, Form E, or RCEP based on destination)
- Warranty Letter (50-year, transferable)
- Mill Test Certificate (AZ150 galvalume coil)
8.2 Premium Services (Optional)
- SGS Inspection: 298 USD/container, includes HS verification, origin audit
- Valuation Certificate: 150 USD, proves FOB value to customs
- Legalization: Embassy stamp for Middle East (Saudi, UAE), 120 USD
- Bank Endorsement: LC documents checked by bank before shipment, 180 USD
8.3 Compliance Guarantee
SKW Roof guarantees:
- Documents delivered within 2 business days after BL
- HS code accuracy: 100% (0 errors in 1 380 containers)
- Certificate validity: 12 months
- Penalty coverage: If customs fine due to our document error, we reimburse 100%
9. Case Studies
9.1 USA: Zero Duty, Smooth Clearance
- Buyer: Texas distributor, 15 containers/year
- HS code: 7308.90
- Documents: Commercial invoice, PL, BL, CO
- Process: CBP clearance 2-3 days, no duty, no AD
- Total savings: 0% duty vs 25% if misclassified as 7210.70
9.2 Thailand: Form E Saves 5% Duty
- Buyer: Bangkok stockist, 8 containers/year
- HS code: 7308.90
- Documents: Commercial invoice, PL, BL, Form E
- Process: Thai customs grants 0% duty on presentation of Form E. Without it, duty = 5% (1 150 USD/container)
- Annual savings: 9 200 USD
9.3 Mexico: USMCA Not Needed
- Buyer: Monterrey distributor, 6 containers/year
- HS code: 7308.90
- Documents: Commercial invoice, PL, BL (no certificate needed)
- Process: Mexican customs applies 0% MFN duty. USMCA not applicable (Chinese origin), but not needed
- Result: Duty-free entry, no extra documentation cost
FAQ – People Also Ask
Q1. What is the correct HS code for stone-coated metal roofing tiles from China?
A: HS 7308.90 (structures and parts of structures) or HS 7210.70 (flat-rolled products, painted). 7308.90 is preferred as it is duty-free in US, EU, Mexico, and RCEP countries. SKW Roof issues certificates for both.
Q2. Does the US impose anti-dumping duties on Chinese metal roofing?
A: No. As of 2025, only Vietnam imposes 10.4% AD on Chinese stone-coated roofing. The US has no AD/CVD on HS 7308.90 or 7210.70 from China, making it duty-free (0% MFN).
Q3. How do I get a Form E certificate to import metal roofing tiles to Thailand duty-free?
A: SKW Roof issues Form E within 2 days after BL. Requirements: Chinese origin steel >40% value, ASEAN destination, and correct HS 7308.90. This reduces Thai duty from 5% to 0% under RCEP.
Q4. What happens if I use wrong HS code on customs declaration?
A: Penalty = 5-25% duty difference + fine (50-100% of evaded duty). SKW Roof auto-checks HS code against destination to prevent errors. Zero penalties in 1 380 containers.
Q5. Can I get zero tariff importing Chinese roofing to Philippines?
A: Yes, with RCEP certificate (Form E or digital RCEP). Philippines MFN duty is 3% but RCEP reduces to 0% for HS 7308.90. SKW Roof includes RCEP certificate free.
Q6. Do I need a certificate of origin for USA imports from China?
A: Not mandatory for duty-free HS 7308.90, but recommended to have CO for customs audit trail. SKW Roof provides CO at no cost.
Q7. How much does Form E cost from SKW Roof?
A: Included in FOB price for RCEP countries. For other certificates (Form A, EUR.1), cost is 45 USD per set.
Need a tariff and certificate quote for your destination?
Email business@skywalkerchina.com or WhatsApp +86-131 5346 0330 with destination country and quantity. We will return landed cost with exact duty, certificate type, and compliance checklist in 6 hours.