Subheading · Chapter 05 · Heading 0507

0507.90

0507.90: Ivory, tortoiseshell, whalebone and whalebone hair, horns: other

Official description Other

0507.90 is a six-digit subheading of heading 0507, ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves…, chapter 05.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0507 90 00 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 4

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Japan, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Jordan agreement Jordan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£2m-9.5% · previous 12 months
Average import price£8.58 per kg
Jan 2024: £309kFeb 2024: £155kMar 2024: £414kApr 2024: £706kMay 2024: £330kJun 2024: £105kJul 2024: £586kAug 2024: £230kSept 2024: £382kOct 2024: £193kNov 2024: £85kDec 2024: £110kJan 2025: £186kFeb 2025: £407kMar 2025: £107kApr 2025: £210kMay 2025: £135kJun 2025: £76kJul 2025: £144kAug 2025: £147kSept 2025: £59kOct 2025: £186kNov 2025: £316kDec 2025: £75kJan 2026: £164kFeb 2026: £360kMar 2026: £41kApr 2026: £303kMay 2026: £61kJun 2026: £305kJul 2026: £6kAug 2026: £98k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Czechia £1.1m 55.2% +500.2%
Lithuania £350k 17.7% -6.1%
Spain £194k 9.8% -45.8%
Brazil £170k 8.6% +542.9%
Latvia £87k 4.4% -78.8%
France £28k 1.4% -8.2%
India £24k 1.2% -16.7%
Cameroon £13k 0.7% +4.3%

Same subheading in other tariffs

World trade in 2024

0507.90 · US$163m

Trade value (US$) no reported trade < US$84kUS$84k+US$775k+US$3m+> US$8m

Exports: 101
  1. New Zealand: US$65m
  2. Russia: US$23m
  3. India: US$8m
  4. Germany: US$7m
  5. Spain: US$6m
  6. Canada: US$5m
  7. Brazil: US$5m
  8. Poland: US$4m
  9. Hong Kong SAR China: US$4m
  10. Hungary: US$3m
  11. United States: US$3m
  12. China: US$3m
  13. Czechia: US$3m
  14. Slovakia: US$3m
  15. Mongolia: US$2m
  16. Austria: US$1m
  17. Nigeria: US$1m
  18. South Korea: US$1m
  19. Singapore: US$1m
  20. Moldova: US$1m
  21. Netherlands: US$1m
  22. Greenland: US$1m
  23. Indonesia: US$998k
  24. Egypt: US$890k
  25. Vietnam: US$775k
  26. Pakistan: US$736k
  27. France: US$734k
  28. South Africa: US$694k
  29. Tanzania: US$681k
  30. Australia: US$604k
  31. Serbia: US$560k
  32. Latvia: US$551k
  33. Uganda: US$504k
  34. Argentina: US$424k
  35. Lithuania: US$367k
  36. Mexico: US$354k
  37. Taiwan: US$329k
  38. United Kingdom: US$302k
  39. Cameroon: US$297k
  40. Philippines: US$204k
  41. Belgium: US$171k
  42. Chile: US$148k
  43. Belarus: US$141k
  44. Slovenia: US$119k
  45. Kazakhstan: US$118k
  46. Morocco: US$116k
  47. Madagascar: US$109k
  48. Croatia: US$85k
  49. Colombia: US$84k
  50. Zimbabwe: US$81k
  51. Myanmar (Burma): US$81k
  52. Sweden: US$78k
  53. Italy: US$77k
  54. Greece: US$65k
  55. Uruguay: US$54k
  56. Senegal: US$53k
  57. Iceland: US$50k
  58. Mozambique: US$47k
  59. Finland: US$32k
  60. Türkiye: US$28k

Top exporters

RankCountryValueShare
1 New Zealand US$65m 39.6%
2 Russia US$23m 13.9%
3 India US$8m 4.9%
4 Germany US$7m 4.2%
5 Spain US$6m 3.5%
6 Canada US$5m 2.9%
7 Brazil US$5m 2.9%
8 Poland US$4m 2.7%
9 Hong Kong SAR China US$4m 2.5%
10 Hungary US$3m 1.9%

Top importers

RankCountryValueShare
1 China US$65m 40.1%
2 South Korea US$32m 19.6%
3 Germany US$12m 7.3%
4 Hong Kong SAR China US$8m 4.8%
5 United States US$8m 4.7%
6 Taiwan US$6m 3.6%
7 United Kingdom US$4m 2.7%
8 Italy US$3m 1.9%
9 Czechia US$3m 1.8%
10 Canada US$3m 1.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 38number of duty-free countries (MFN)
  • 40%highest: Iran, Bahamas, Burundi

165

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 8% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 8.5% 3% – 11% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 20% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 40% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 35% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 4% 3% – 5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 14% 10% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 8% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 25% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 14% 8% – 20% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 15% 0% – 30% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 20% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 4% 3% – 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
29116 Ivory, tortoiseshell, whalebone & whalebone hair, horns, antlers, hooves, nails, claws & beaks, unworked/simply prepared but not cut to shape; waste & powder of these products
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
39110 Raw offal, inedible (including pigs' bristles, horse hair, animal guts, bird skins, feathers, bones and ivory)
ISIC Rev. 4 activity
n/a

Earlier HS editions

HSCode
20170507.90unchanged
20120507.90unchanged
20070507.90unchanged
20020507.90unchanged
19960507.90unchanged
19920507.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

Subheading 0507.90 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 0507.90; the duty is duty-free.

Goods from 154 countries can enter the UK at a preferential rate instead of the standard Free; 154 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £2m (down 9% on the year before), at an average of £8.58 per kg; Czechia supplied 55%, followed by Lithuania.

World trade in these goods reached US$163m in 2024, down 20% on 2023.

New Zealand was the largest exporter with 39.6% of the total, ahead of Russia.

Products classified here

Questions and answers

What is the HS code for ivory, tortoiseshell, whalebone and whalebone hair, horns: other?

Ivory, tortoiseshell, whalebone and whalebone hair, horns: other fall under HS subheading 0507.90, part of heading 0507, in section I of the Harmonized System.

What is the import duty on ivory, tortoiseshell, whalebone and whalebone… in the UK?

Under the UK Global Tariff, imports under 0507.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on ivory, tortoiseshell, whalebone and whalebone… in the EU?

Under the EU Combined Nomenclature, imports under 0507.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most ivory, tortoiseshell, whalebone and whalebone…?

New Zealand, with US$65m in 2024 (39.6% of world exports).

Which countries can export these goods to the UK duty-free?

154 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Czechia (55%), Lithuania (18%) and Spain (10%), out of total imports of £2m.

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Typical products

Everyday names, not part of the legal text.