Subheading · Chapter 05 · Heading 0508

0508.00

0508.00: Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0508.00 is a six-digit subheading of heading 0508, coral and similar materials, unworked or simply prepared but not otherwise…, chapter 05.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0508 00 10 00 Red coral (corallium rubrum) Free
  2. 0508 00 90 00 Other Free
  3. 0508 00 90 10 Empty shells for food use and use as raw material for glucosamine Free
  4. 0508 00 90 20 Shells, including cuttle-bones, containing soft tissue and flesh, as referred to in article 10, point (k)(i), of regulation (ec) no 1069/2009 Free
  5. 0508 00 90 90 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 controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • 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
    Tariff lines
    on 2 of 4 lines
  • 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)
    Tariff lines
    on 1 of 4 lines

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, 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–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–Japan agreement Japan 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£2.6m-5% · previous 12 months
Average import price£0.40 per kg
Jan 2024: £158kFeb 2024: £190kMar 2024: £63kApr 2024: £209kMay 2024: £270kJun 2024: £283kJul 2024: £326kAug 2024: £143kSept 2024: £188kOct 2024: £256kNov 2024: £196kDec 2024: £246kJan 2025: £229kFeb 2025: £227kMar 2025: £168kApr 2025: £194kMay 2025: £210kJun 2025: £219kJul 2025: £336kAug 2025: £230kSept 2025: £204kOct 2025: £235kNov 2025: £232kDec 2025: £196kJan 2026: £220kFeb 2026: £255kMar 2026: £183kApr 2026: £159kMay 2026: £182kJun 2026: £231kJul 2026: £293kAug 2026: £173k 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
China £1.2m 47.5% -5.2%
Netherlands £862k 33.6% -0.3%
Philippines £161k 6.3% -8.3%
Denmark £90k 3.5% +45.6%
India £58k 2.3% +86%
Vietnam £34k 1.3% -47.5%
Ireland £34k 1.3% -27.4%
Belgium £33k 1.3% -11%

Same subheading in other tariffs

World trade in 2024

0508.00 · US$152m

Trade value (US$) no reported trade < US$223kUS$223k+US$1m+US$4m+> US$10m

Exports: 119
  1. Japan: US$25m
  2. Indonesia: US$15m
  3. Myanmar (Burma): US$12m
  4. China: US$10m
  5. Vietnam: US$8m
  6. Netherlands: US$6m
  7. Australia: US$6m
  8. Tunisia: US$5m
  9. Türkiye: US$5m
  10. United Kingdom: US$5m
  11. India: US$4m
  12. France: US$4m
  13. Philippines: US$3m
  14. Hong Kong SAR China: US$3m
  15. Italy: US$3m
  16. Taiwan: US$3m
  17. South Korea: US$3m
  18. United States: US$2m
  19. Thailand: US$2m
  20. Lithuania: US$2m
  21. Serbia: US$2m
  22. Belgium: US$2m
  23. New Zealand: US$2m
  24. Mexico: US$1m
  25. Ukraine: US$1m
  26. Tanzania: US$1m
  27. Morocco: US$1m
  28. Mauritania: US$1m
  29. Ecuador: US$869k
  30. Sri Lanka: US$778k
  31. Georgia: US$746k
  32. Malaysia: US$732k
  33. French Polynesia: US$723k
  34. Spain: US$690k
  35. Senegal: US$635k
  36. Germany: US$617k
  37. Czechia: US$607k
  38. Romania: US$525k
  39. Norway: US$507k
  40. Canada: US$504k
  41. Denmark: US$502k
  42. Côte d’Ivoire: US$430k
  43. Bulgaria: US$401k
  44. Solomon Islands: US$371k
  45. Bosnia & Herzegovina: US$330k
  46. Slovakia: US$326k
  47. Fiji: US$307k
  48. Yemen: US$294k
  49. Poland: US$254k
  50. Russia: US$247k
  51. Mozambique: US$232k
  52. Madagascar: US$227k
  53. Bahamas: US$223k
  54. Belarus: US$201k
  55. Ireland: US$200k
  56. Papua New Guinea: US$180k
  57. Luxembourg: US$176k
  58. Tonga: US$154k
  59. Bangladesh: US$139k
  60. Kenya: US$126k

Top exporters

RankCountryValueShare
1 Japan US$25m 16.4%
2 Indonesia US$15m 9.6%
3 Myanmar (Burma) US$12m 7.9%
4 China US$10m 6.4%
5 Vietnam US$8m 5.2%
6 Netherlands US$6m 4.2%
7 Australia US$6m 4.1%
8 Tunisia US$5m 3.6%
9 Türkiye US$5m 3.4%
10 United Kingdom US$5m 3.3%

Top importers

RankCountryValueShare
1 China US$39m 25.7%
2 Hong Kong SAR China US$20m 13.3%
3 France US$13m 8.5%
4 United States US$12m 7.8%
5 Vietnam US$8m 5.4%
6 India US$7m 4.3%
7 Japan US$6m 4.1%
8 Germany US$4m 2.8%
9 South Korea US$4m 2.5%
10 Italy US$4m 2.5%

Import duty on this product around the world 164

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
  • 44number of duty-free countries (MFN)
  • 40%highest: Iran, Bahamas, Burundi

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 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 0% 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 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 12% 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 0% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 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
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 25% 0% – 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 10% 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% 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 13% 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 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 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 8% 2023
Sri Lanka 10% 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 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 5% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.1% 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
29115 Coral & similar materials, unworked/simply prepared but not othw. worked; shells & cuttle-bone, unworked/simply prepared but not cut to shape; powder & waste thereof
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
04911 Coral and similar products, shells of molluscs, crustaceans or echinoderms and cuttle-bone
ISIC Rev. 4 activity
0311 Marine fishing
0312 Freshwater fishing
0321 Marine aquaculture
0322 Freshwater aquaculture

Earlier HS editions

HSCode
20170508.00unchanged
20120508.00unchanged
20070508.00unchanged
20020508.00unchanged
19960508.00unchanged
19920508.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N334026 U.S. CBP 24 July 2023 · 0508.00.00.00

    The tariff classification of Paper Shell Foraminifera from the Republic of Fiji

  • N329949 U.S. CBP 5 January 2023 · 0508.00.00.00

    The tariff classification of Puka Shells from Philippines

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. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

In the UK Global Tariff, subheading 0508.00 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 0508.00 into 2 tariff lines; the duty is duty-free.

Goods from 153 countries can enter the UK at a preferential rate instead of the standard Free; 153 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 £2.6m (down 5% on the year before), at an average of £0.40 per kg; China supplied 48%, followed by Netherlands.

World trade in these goods reached US$152m in 2024, down 16.1% on 2023.

Japan was the largest exporter with 16.4% of the total, ahead of Indonesia.

Questions and answers

What is the HS code for coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof?

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof fall under HS subheading 0508.00, part of heading 0508, in section I of the Harmonized System.

What is the import duty on coral and similar materials, unworked or simply… in the UK?

Under the UK Global Tariff, imports under 0508.00 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 coral and similar materials, unworked or simply… in the EU?

Under the EU Combined Nomenclature, imports under 0508.00 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 coral and similar materials, unworked or simply…?

Japan, with US$25m in 2024 (16.4% of world exports).

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

153 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 China (48%), Netherlands (34%) and Philippines (6%), out of total imports of £2.6m.

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