GCC Common Customs Tariff · HS code · HS 7005.10
7005.10.00.00.00: Float glass & surface ground or polished glass in sheets, non-wired, having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Coated float glass (reflective, low-e)
✓ 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
7005.10 Non-wired glass, having an absorbent, reflecting or non-reflecting layer
UK Free Third-country duty 4 tariff lines 
EU 2% – 3% Third-country duty 4 tariff lines · average 2.3% 
Türkiye 2% – 3% Third-country duty 4 tariff lines · average 2.3% 
USA Free – 4.4% General (MFN) 2 tariff lines · average 2.2% 
Canada Free General (MFN) 2 tariff lines 
Mexico 35% General (MFN) 2 tariff lines 
Brazil 9% General (MFN) 1 tariff line 
Argentina 9% General (MFN) 6 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free – 4.2% General (MFN) 3 tariff lines · average 2.8% 
Taiwan 7% – 10% General (MFN) 3 tariff lines · average 9% 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 4% General (MFN) 4 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Legal notes
Notes
1. This chapter does not cover:
(a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) articles of Chapter 71 (for example, imitation jewellery);
(c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) luminaires and lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading 9405;
(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 7003, 7004 and 7005:
(a) glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression ‘absorbent, reflecting or non-reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading, whether or not they have the character of articles.
4. For the purposes of heading 7019, the expression ‘glass wool’ means:
(a) mineral wools with a silica (SiO2) content not less than 60 % by weight;
(b) mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.
Mineral wools which do not comply with the above specifications fall in heading 6806.
5. Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.
HS code 7005.10.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 7005.10 (non-wired glass, having an absorbent, reflecting or non-reflecting layer).
The customs duty is 5%, and quantities are declared in Square Meters.
For the same subheading, the UK duty is free, the EU duty is 2%–3%, the Türkiye duty is 2%–3%, the US duty is 0%–4.4%, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–4.2%, the Taiwan duty is 7%–10%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 4% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 7005.10 worth US$118m in 2024; the largest supplier was India.
Questions and answers
What is the GCC import duty for HS code 7005.10.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Square Meters. 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 7005.10 as a whole, the largest supplier in 2024 was India (US$26m), followed by China.