Subheading · Chapter 05 · Heading 0507
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$84kUS$84k+US$775k+US$3m+> US$8m
Exports: 101
- New Zealand: US$65m
- Russia: US$23m
- India: US$8m
- Germany: US$7m
- Spain: US$6m
- Canada: US$5m
- Brazil: US$5m
- Poland: US$4m
- Hong Kong SAR China: US$4m
- Hungary: US$3m
- United States: US$3m
- China: US$3m
- Czechia: US$3m
- Slovakia: US$3m
- Mongolia: US$2m
- Austria: US$1m
- Nigeria: US$1m
- South Korea: US$1m
- Singapore: US$1m
- Moldova: US$1m
- Netherlands: US$1m
- Greenland: US$1m
- Indonesia: US$998k
- Egypt: US$890k
- Vietnam: US$775k
- Pakistan: US$736k
- France: US$734k
- South Africa: US$694k
- Tanzania: US$681k
- Australia: US$604k
- Serbia: US$560k
- Latvia: US$551k
- Uganda: US$504k
- Argentina: US$424k
- Lithuania: US$367k
- Mexico: US$354k
- Taiwan: US$329k
- United Kingdom: US$302k
- Cameroon: US$297k
- Philippines: US$204k
- Belgium: US$171k
- Chile: US$148k
- Belarus: US$141k
- Slovenia: US$119k
- Kazakhstan: US$118k
- Morocco: US$116k
- Madagascar: US$109k
- Croatia: US$85k
- Colombia: US$84k
- Zimbabwe: US$81k
- Myanmar (Burma): US$81k
- Sweden: US$78k
- Italy: US$77k
- Greece: US$65k
- Uruguay: US$54k
- Senegal: US$53k
- Iceland: US$50k
- Mozambique: US$47k
- Finland: US$32k
- Türkiye: US$28k
Trade value (US$) no reported trade < US$18kUS$18k+US$435k+US$3m+> US$12m
Imports: 99
- China: US$65m
- South Korea: US$32m
- Germany: US$12m
- Hong Kong SAR China: US$8m
- United States: US$8m
- Taiwan: US$6m
- United Kingdom: US$4m
- Italy: US$3m
- Czechia: US$3m
- Canada: US$3m
- Switzerland: US$2m
- France: US$2m
- Vietnam: US$2m
- Austria: US$2m
- Japan: US$2m
- Belgium: US$1m
- Denmark: US$1m
- Macao SAR China: US$1m
- United Arab Emirates: US$728k
- Slovakia: US$718k
- Philippines: US$591k
- Poland: US$460k
- Slovenia: US$435k
- Netherlands: US$415k
- Pakistan: US$382k
- Spain: US$381k
- Israel: US$346k
- Australia: US$341k
- Hungary: US$179k
- Mexico: US$149k
- Malaysia: US$123k
- New Zealand: US$93k
- Luxembourg: US$77k
- Finland: US$77k
- Greece: US$67k
- Ireland: US$50k
- Russia: US$45k
- Norway: US$42k
- Lithuania: US$34k
- South Africa: US$34k
- India: US$32k
- Nepal: US$31k
- Singapore: US$31k
- Portugal: US$27k
- Serbia: US$19k
- Türkiye: US$18k
- Sweden: US$16k
- Georgia: US$14k
- Romania: US$13k
- Malta: US$12k
- Iceland: US$11k
- Croatia: US$11k
- Nigeria: US$11k
- Brazil: US$8k
- Peru: US$8k
- Bahrain: US$8k
- Estonia: US$7k
- Tanzania: US$7k
- Cyprus: US$6k
- Ecuador: US$6k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.