Subheading · Chapter 05 · Heading 0508
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
Rates by national line · UK Global Tariff
UK lines →- 0508 00 10 00 Red coral (corallium rubrum) Free
- 0508 00 90 00 Other Free
- 0508 00 90 10 Empty shells for food use and use as raw material for glucosamine Free
- 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
- 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 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, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$223kUS$223k+US$1m+US$4m+> US$10m
Exports: 119
- Japan: US$25m
- Indonesia: US$15m
- Myanmar (Burma): US$12m
- China: US$10m
- Vietnam: US$8m
- Netherlands: US$6m
- Australia: US$6m
- Tunisia: US$5m
- Türkiye: US$5m
- United Kingdom: US$5m
- India: US$4m
- France: US$4m
- Philippines: US$3m
- Hong Kong SAR China: US$3m
- Italy: US$3m
- Taiwan: US$3m
- South Korea: US$3m
- United States: US$2m
- Thailand: US$2m
- Lithuania: US$2m
- Serbia: US$2m
- Belgium: US$2m
- New Zealand: US$2m
- Mexico: US$1m
- Ukraine: US$1m
- Tanzania: US$1m
- Morocco: US$1m
- Mauritania: US$1m
- Ecuador: US$869k
- Sri Lanka: US$778k
- Georgia: US$746k
- Malaysia: US$732k
- French Polynesia: US$723k
- Spain: US$690k
- Senegal: US$635k
- Germany: US$617k
- Czechia: US$607k
- Romania: US$525k
- Norway: US$507k
- Canada: US$504k
- Denmark: US$502k
- Côte d’Ivoire: US$430k
- Bulgaria: US$401k
- Solomon Islands: US$371k
- Bosnia & Herzegovina: US$330k
- Slovakia: US$326k
- Fiji: US$307k
- Yemen: US$294k
- Poland: US$254k
- Russia: US$247k
- Mozambique: US$232k
- Madagascar: US$227k
- Bahamas: US$223k
- Belarus: US$201k
- Ireland: US$200k
- Papua New Guinea: US$180k
- Luxembourg: US$176k
- Tonga: US$154k
- Bangladesh: US$139k
- Kenya: US$126k
Trade value (US$) no reported trade < US$49kUS$49k+US$272k+US$3m+> US$8m
Imports: 135
- China: US$39m
- Hong Kong SAR China: US$20m
- France: US$13m
- United States: US$12m
- Vietnam: US$8m
- India: US$7m
- Japan: US$6m
- Germany: US$4m
- South Korea: US$4m
- Italy: US$4m
- Romania: US$3m
- United Kingdom: US$3m
- Taiwan: US$3m
- Belgium: US$3m
- Canada: US$2m
- Czechia: US$2m
- Thailand: US$1m
- Netherlands: US$1m
- United Arab Emirates: US$1m
- Bosnia & Herzegovina: US$1m
- Spain: US$1m
- Lithuania: US$886k
- Saudi Arabia: US$757k
- Denmark: US$642k
- Switzerland: US$634k
- Poland: US$611k
- Malaysia: US$595k
- Austria: US$583k
- Ireland: US$380k
- Burkina Faso: US$376k
- Norway: US$345k
- Madagascar: US$335k
- Bangladesh: US$330k
- Russia: US$272k
- Indonesia: US$252k
- Kazakhstan: US$245k
- Portugal: US$241k
- Greece: US$239k
- Türkiye: US$231k
- Brazil: US$227k
- Australia: US$217k
- Mexico: US$204k
- Serbia: US$189k
- Singapore: US$186k
- Philippines: US$166k
- Egypt: US$162k
- Croatia: US$160k
- Sweden: US$158k
- Libya: US$158k
- Bahamas: US$152k
- Slovakia: US$139k
- Lebanon: US$137k
- Syria: US$134k
- South Africa: US$128k
- Bulgaria: US$128k
- Iceland: US$126k
- Kuwait: US$96k
- Israel: US$93k
- Hungary: US$76k
- Laos: US$70k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
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.