GCC Common Customs Tariff · HS code · HS 3005.90
3005.90.10.00.00: Gauze, bandages and dressings (non-adhesive): Medical cotton.
Gauze, bandages and dressings (non-adhesive)
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3005.90 Wadding, gauze, bandages and similar articles: other
UK Free Third-country duty 4 tariff lines 
EU Free Third-country duty 4 tariff lines 
Türkiye Free Third-country duty 10 tariff lines 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 4 tariff lines 
Mexico 15% – 20% General (MFN) 4 tariff lines · average 17.5% 
Brazil Free – 10.8% General (MFN) 5 tariff lines · average 6.5% 
Argentina Free – 10.8% General (MFN) 12 tariff lines · average 9% 
Peru 6% General (MFN) 5 tariff lines 
New Zealand Free General (MFN) 6 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia Free General (MFN) 4 tariff lines 
Nigeria Free General (MFN) 1 tariff line GCC lines: 3005.90
- 3005.90.10.00.00Medical cotton.
- 3005.90.21.00.00Wadding, gauze, bandages & similar articles, impregnated or coated with pharmaceutical substances, excluding adhesive dressings & other articles having an adhesive layer.
- 3005.90.22.00.01Wadding, gauze, bandages & similar articles, not impregnated or coated with pharmaceutical substances, provided they are exclusively intended (e.g., because of the labels affixed or special folding) for sale directly without re-packing, to users (private - powder bandage (first aid)
- 3005.90.22.99.99Wadding, gauze, bandages & similar articles, not impregnated or coated with pharmaceutical substances, provided they are exclusively intended (e.g., because of the labels affixed or special folding) for sale directly without re-packing, to users (private - Other coated or impregnated with pharmaceutical substances
- 3005.90.90.00.00Wadding, gauze, bandages & similar articles, excluding adhesive dressings & other articles having an adhesive layer, put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N355760 U.S. CBP
Country of origin determination for four neurological sponges; 19 CFR 102.21(c)(3); tariff shift
- N353972 U.S. CBP
Country of origin determination for four neurological sponges; 19 CFR 102.21(c)(4); tariff shift
- N349217 U.S. CBP
The tariff classification of MEDIHONEY® Gel in retail packings, from Canada
- N349221 U.S. CBP
The tariff classification of MEDIHONEY® Calcium Alginate Dressing in retail packings from Canada
- 600015817 HMRC
10pk non-adherent dressing pads that are nonwoven and not coated or impregnated with any pharmaceutical product. Consists of: 3pc - 100 x 100mm, 3pc - 75 x 75mm, 4pc - 40 x 50mm. In a box.
- 600013957 HMRC
A topical silicone gel or spray for the treatment of scars on human skin. Ingredients include polysiloxanes and silicone dioxide. Designed to improve the appearance of hypertrophic or keloid scars, including surgical scars (including C-section), cosmetic surgery scars, burn scars and children’s…
8 rulings in total for this code
Legal notes
In the GCC Common Customs Tariff, 3005.90.10.00.00 is one of 5 lines under subheading 3005.90, wadding, gauze, bandages and similar articles: other.
The customs duty is free, and quantities are declared in Kilograms.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 15%–20%, the Brazil duty is 0%–10.8%, the Argentina duty is 0%–10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.
The GCC states imported goods of subheading 3005.90 worth US$120m in 2024; the largest supplier was China, and the United Kingdom ranked 8th with US$4m.
Questions and answers
What is the GCC import duty for HS code 3005.90.10.00.00?
The customs duty in the GCC Common Customs Tariff is free; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 3005.90 as a whole, the largest supplier in 2024 was China (US$43m), followed by the United States.
Typical products
Everyday names, not part of the legal text.