Subheading · Chapter 25 · Heading 2503
2503.00: Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
Sulphur (crude and other)
2503.00 is the HS subheading for sulphur (crude and other), under heading 2503 in chapter 25.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2503 00 10 00 Crude or unrefined sulphur Free
- 2503 00 90 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 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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 - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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–Andorra agreement | Andorra | 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–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–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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £385k | 30.6% | +33.6% |
 Poland | £159k | 12.6% | +13.6% |
 United States | £154k | 12.3% | +124% |
 Ireland | £120k | 9.5% | — |
 India | £109k | 8.7% | +374.3% |
 Saudi Arabia | £102k | 8.1% | -4.9% |
 Netherlands | £71k | 5.6% | +6.6% |
 Germany | £56k | 4.4% | -53.5% |
Same subheading in other tariffs
EU Free – 1.7% Third-country duty 2 tariff lines · average 0.9% 
Türkiye 75% Statutory rate (Law 474) 3 tariff lines USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$2.9mUS$2.9m+US$19.8m+US$111.5m+> US$500.9m
Exports: 105
- United Arab Emirates: US$1.1bn
- Qatar: US$592.8m
- Saudi Arabia: US$500.9m
- Kazakhstan: US$349.9m
- Canada: US$332.9m
- United States: US$234.2m
- Kuwait: US$214.8m
- Oman: US$139.6m
- South Korea: US$132.8m
- Zambia: US$111.5m
- Russia: US$101.7m
- India: US$95.9m
- Iran: US$81.2m
- Japan: US$70.1m
- Netherlands: US$56.4m
- Poland: US$55m
- Singapore: US$53.3m
- Türkiye: US$45.2m
- Spain: US$43.6m
- South Africa: US$38.9m
- Germany: US$31.8m
- Taiwan: US$25.4m
- Italy: US$20.6m
- Vietnam: US$19.9m
- Switzerland: US$19.8m
- Malaysia: US$18.8m
- Greece: US$17.5m
- Libya: US$16.5m
- China: US$15.9m
- Bahrain: US$13.4m
- Turkmenistan: US$11.6m
- United Kingdom: US$9.6m
- Philippines: US$8.6m
- Bulgaria: US$8.6m
- Romania: US$6.5m
- Ukraine: US$6.2m
- Brunei: US$6.1m
- Iraq: US$5.6m
- Hungary: US$5.5m
- France: US$4.7m
- Belgium: US$4.6m
- Slovakia: US$4.5m
- Sweden: US$4.1m
- Mauritius: US$3.8m
- Uzbekistan: US$3.6m
- Brazil: US$3.6m
- Portugal: US$3.4m
- Lithuania: US$3.2m
- Austria: US$2.9m
- Czechia: US$2.4m
- Serbia: US$2.3m
- Chile: US$2.2m
- Colombia: US$1.8m
- Tanzania: US$1.6m
- Norway: US$1.2m
- Slovenia: US$1.1m
- Lebanon: US$1.1m
- Mozambique: US$1m
- Latvia: US$844.8k
- Croatia: US$696.2k
Trade value (US$) no reported trade < US$655.5kUS$655.5k+US$8.2m+US$62.7m+> US$241.1m
Imports: 160
- Morocco: US$1.1bn
- China: US$929m
- Indonesia: US$448.4m
- Brazil: US$277.1m
- India: US$241.1m
- Singapore: US$135.8m
- Congo - Kinshasa: US$127.5m
- United States: US$121m
- Switzerland: US$115.5m
- Zambia: US$91.7m
- Israel: US$88m
- Mexico: US$75.5m
- Senegal: US$69.7m
- Tunisia: US$68.4m
- Belgium: US$63.6m
- South Africa: US$62.7m
- Australia: US$50.4m
- Egypt: US$42.2m
- Türkiye: US$36.6m
- Madagascar: US$33.7m
- Germany: US$27.1m
- France: US$25.7m
- United Arab Emirates: US$22.8m
- Chile: US$22.1m
- Lithuania: US$21.7m
- Italy: US$18.4m
- Malaysia: US$17.4m
- New Zealand: US$16m
- Netherlands: US$15.6m
- Argentina: US$14.8m
- Sweden: US$13.1m
- Austria: US$11.6m
- Spain: US$11.5m
- Philippines: US$11.4m
- Finland: US$10.8m
- Greece: US$10.2m
- Thailand: US$10.1m
- Pakistan: US$9.7m
- Czechia: US$9m
- Lebanon: US$8.2m
- Cuba: US$7.9m
- Vietnam: US$7.6m
- Ukraine: US$7.3m
- New Caledonia: US$6.9m
- Taiwan: US$6.8m
- Uruguay: US$6.7m
- Tanzania: US$6.2m
- Canada: US$5.3m
- Slovenia: US$4.9m
- Papua New Guinea: US$4.9m
- Paraguay: US$4.7m
- Bangladesh: US$4.4m
- Norway: US$4m
- Peru: US$3.6m
- Nigeria: US$3.5m
- Niger: US$3m
- Dominican Republic: US$2.9m
- Hungary: US$2.8m
- Romania: US$2.7m
- Congo - Brazzaville: US$2.5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United Arab Emirates | US$1.1bn | 23.4% |
| 2 |  Qatar | US$592.8m | 12.6% |
| 3 | Saudi Arabia | US$500.9m | 10.7% |
| 4 |  Kazakhstan | US$349.9m | 7.5% |
| 5 |  Canada | US$332.9m | 7.1% |
| 6 | United States | US$234.2m | 5% |
| 7 |  Kuwait | US$214.8m | 4.6% |
| 8 |  Oman | US$139.6m | 3% |
| 9 |  South Korea | US$132.8m | 2.8% |
| 10 |  Zambia | US$111.5m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Morocco | US$1.1bn | 24.1% |
| 2 |  China | US$929m | 19.8% |
| 3 |  Indonesia | US$448.4m | 9.6% |
| 4 |  Brazil | US$277.1m | 5.9% |
| 5 | India | US$241.1m | 5.1% |
| 6 |  Singapore | US$135.8m | 2.9% |
| 7 |  Congo - Kinshasa | US$127.5m | 2.7% |
| 8 | United States | US$121m | 2.6% |
| 9 |  Switzerland | US$115.5m | 2.5% |
| 10 | Zambia | US$91.7m | 2% |
The UK Global Tariff divides subheading 2503.00 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 2503.00 covers 2 tariff lines and the duty is between 0% and 1.7%. 1 of them is duty-free.
157 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of sulphur (crude and other) into the UK came to £1.3m between September 2025 and August 2026 (up 32% on the year before); Italy supplied 31%, followed by Poland.
In 2024, countries exported sulphur (crude and other) worth US$4.7bn (−3% year on year).
The largest exporter was the United Arab Emirates (US$1.1bn), followed by Qatar.
Products classified here
Questions and answers
What is the HS code for sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur?
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur fall under HS subheading 2503.00, part of heading 2503, in section V of the Harmonized System.
What is the import duty on sulphur of all kinds in the UK?
Under the UK Global Tariff, imports under 2503.00 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 sulphur of all kinds in the EU?
Under the EU Combined Nomenclature, imports under 2503.00 from countries without a preferential agreement are charged at 0% to 1.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sulphur of all kinds?
The United Arab Emirates, with US$1.1bn in 2024 (23.4% of world exports).
Which countries can export sulphur (crude and other) to the UK duty-free?
157 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 sulphur (crude and other) from?
In the 12 months to August 2026, the largest suppliers were Italy (31%), Poland (13%) and United States (12%), out of total imports of £1.3m.