Subheading · Chapter 09 · Heading 0902

0902.40

0902.40: Other black tea (fermented) and other partly fermented tea

Black tea (bulk, over 3 kg)

0902.40 is the HS subheading for black tea (bulk, over 3 kg), under heading 0902 in chapter 09.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0902 40 00 00 Other black tea (fermented) and other partly fermented tea Free

Additional duties and import rules

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

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    China
    Legal act
    2019/1793
    Documents
    • C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
  • 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)

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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland 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–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£171.8m-12.1% · previous 12 months
Average import price£2.04 per kg
Jan 2024: £18.2mFeb 2024: £14.2mMar 2024: £11mApr 2024: £20mMay 2024: £23.6mJun 2024: £16.6mJul 2024: £15.4mAug 2024: £14mSept 2024: £13.7mOct 2024: £20.4mNov 2024: £21mDec 2024: £19mJan 2025: £17.8mFeb 2025: £13.6mMar 2025: £16.5mApr 2025: £21.1mMay 2025: £12.6mJun 2025: £14.1mJul 2025: £12.4mAug 2025: £13.3mSept 2025: £13.6mOct 2025: £14.9mNov 2025: £17.9mDec 2025: £20.5mJan 2026: £16.8mFeb 2026: £14.5mMar 2026: £9mApr 2026: £12.8mMay 2026: £17.3mJun 2026: £11.9mJul 2026: £11.1mAug 2026: £11.6m 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
Kenya £78m 45.4% -9.1%
India £37.8m 22% -9.5%
Malawi £14.1m 8.2% +3.6%
Rwanda £12.8m 7.5% -13.7%
Switzerland £12.1m 7.1% -22.4%
Sri Lanka £4m 2.3% -1.3%
China £1.8m 1% -44.2%
Ethiopia £1.8m 1% +43.6%

Same subheading in other tariffs

World trade in 2024

0902.40 · US$3.6bn

Trade value (US$) no reported trade < US$110kUS$110k+US$2m+US$18m+> US$80m

Exports: 172
  1. Kenya: US$1.3bn
  2. India: US$665m
  3. Sri Lanka: US$661m
  4. China: US$181m
  5. Argentina: US$80m
  6. Malawi: US$73m
  7. Rwanda: US$60m
  8. Vietnam: US$59m
  9. Germany: US$57m
  10. Uganda: US$51m
  11. Indonesia: US$50m
  12. Nepal: US$32m
  13. Switzerland: US$23m
  14. Taiwan: US$21m
  15. Tanzania: US$20m
  16. Jordan: US$19m
  17. Zimbabwe: US$18m
  18. Poland: US$17m
  19. Saudi Arabia: US$14m
  20. Yemen: US$13m
  21. United Arab Emirates: US$12m
  22. United States: US$12m
  23. Netherlands: US$10m
  24. Pakistan: US$9m
  25. South Korea: US$9m
  26. Iran: US$9m
  27. South Africa: US$8m
  28. United Kingdom: US$8m
  29. Burundi: US$7m
  30. Thailand: US$6m
  31. Mozambique: US$6m
  32. Malaysia: US$5m
  33. Hong Kong SAR China: US$4m
  34. Egypt: US$4m
  35. Singapore: US$4m
  36. Canada: US$3m
  37. France: US$3m
  38. Türkiye: US$3m
  39. Japan: US$2m
  40. Ethiopia: US$2m
  41. Spain: US$2m
  42. Czechia: US$2m
  43. Ireland: US$2m
  44. Italy: US$1m
  45. Bangladesh: US$1m
  46. Honduras: US$1m
  47. Peru: US$1m
  48. Belgium: US$1m
  49. Kazakhstan: US$1m
  50. Denmark: US$983k
  51. Nigeria: US$971k
  52. Australia: US$938k
  53. Myanmar (Burma): US$854k
  54. Jamaica: US$746k
  55. Austria: US$718k
  56. Russia: US$718k
  57. Ecuador: US$685k
  58. Morocco: US$536k
  59. Oman: US$518k
  60. New Zealand: US$430k

Top exporters

RankCountryValueShare
1 Kenya US$1.3bn 37.1%
2 India US$665m 18.5%
3 Sri Lanka US$661m 18.4%
4 China US$181m 5%
5 Argentina US$80m 2.2%
6 Malawi US$73m 2%
7 Rwanda US$60m 1.7%
8 Vietnam US$59m 1.7%
9 Germany US$57m 1.6%
10 Uganda US$51m 1.4%

Top importers

RankCountryValueShare
1 Pakistan US$609m 16.9%
2 United Arab Emirates US$290m 8.1%
3 United Kingdom US$270m 7.5%
4 Russia US$255m 7.1%
5 Egypt US$205m 5.7%
6 United States US$182m 5.1%
7 Iran US$141m 3.9%
8 Saudi Arabia US$125m 3.5%
9 China US$117m 3.3%
10 Iraq US$114m 3.2%

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.

  • 10%median duty
  • 41number of duty-free countries (MFN)
  • 100%highest: India, Thailand, Laos

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 0% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 0% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 9.9%* 2023
Brazil 10% 2023 · HS 2017
Brunei 5.4%* 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 7.2%* 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 0% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 12% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 15% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 100% 2023
Indonesia 20% 2023
Iran 13% 5% – 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 6.7% 0% – 17% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 40% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 7.6%* 2023
Liberia 10% 2023
Libya 0% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 5% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 30% 2023
Mexico 20% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 7% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 7.6%* 2023
Nauru 15% 2021 · HS 2017
Nepal 40% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 25% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 0% 2023
Russia 0% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 7.2%* 2023
South Korea 40% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 10% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 90% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 7% 2023
Tuvalu 25% 2017 · HS 2017
Uganda 35% 2023
Ukraine 5% 0% – 10% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 40% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
07414 Other black tea (fermented) & other partly fermented tea, whether/not flavoured
End use (BEC Rev. 5)
Consumption goods · BEC 113101
CPC 2.1 product
01620 Tea leaves
ISIC Rev. 4 activity
0127 Growing of beverage crops

Earlier HS editions

HSCode
20170902.40unchanged
20120902.40unchanged
20070902.40unchanged
20020902.40unchanged
19960902.40unchanged
19920902.40unchanged

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. 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

  3. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

Subheading 0902.40 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 0902.40; the duty is duty-free.

Goods from 172 countries can enter the UK at a preferential rate instead of the standard Free; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported black tea (bulk, over 3 kg) worth £171.8m (down 12% on the year before), at an average of £2.04 per kg; Kenya supplied 45%, followed by India.

World trade in black tea (bulk, over 3 kg) reached US$3.6bn in 2024, up 1.2% on 2023.

Kenya was the largest exporter with 37.1% of the total, ahead of India.

Questions and answers

What is the HS code for other black tea (fermented) and other partly fermented tea?

Other black tea (fermented) and other partly fermented tea fall under HS subheading 0902.40, part of heading 0902, in section II of the Harmonized System.

What is the import duty on other black tea in the UK?

Under the UK Global Tariff, imports under 0902.40 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 other black tea in the EU?

Under the EU Combined Nomenclature, imports under 0902.40 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 other black tea?

Kenya, with US$1.3bn in 2024 (37.1% of world exports).

Which countries can export black tea (bulk, over 3 kg) to the UK duty-free?

172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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.

Is there anti-dumping duty on black tea (bulk, over 3 kg)?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import black tea (bulk, over 3 kg) from?

In the 12 months to August 2026, the largest suppliers were Kenya (45%), India (22%) and Malawi (8%), out of total imports of £171.8m.

Download as CSV Follow changes (RSS)