Subheading · Chapter 26 · Heading 2620
2620.40: Slag, ash and residues: containing mainly aluminium
Official description Containing mainly aluminium
Subheading 2620.40 belongs to heading 2620 (slag, ash and residues) in chapter 26.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2620 40 00 00 Containing mainly aluminium Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 2
- 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–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–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–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Iceland | £1.4m | 74.2% | +178.6% |
 France | £388k | 20.6% | -30% |
 Ireland | £83k | 4.4% | +88.4% |
 China | £14k | 0.8% | +14% |
 Canada | £0 | 0% | -100% |
 Germany | £0 | 0% | -100% |
 United States | £0 | 0% | -100% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 3.6% General (MFN) 1 tariff line 
Argentina 3.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$768kUS$768k+US$5m+US$16m+> US$32m
Exports: 86
- Netherlands: US$47m
- United Kingdom: US$33m
- Italy: US$32m
- Germany: US$24m
- Poland: US$22m
- France: US$21m
- Austria: US$21m
- Slovenia: US$19m
- Greece: US$16m
- Canada: US$13m
- Switzerland: US$10m
- South Korea: US$10m
- Luxembourg: US$8m
- United States: US$8m
- Belgium: US$8m
- Kuwait: US$7m
- Qatar: US$7m
- Vietnam: US$6m
- Slovakia: US$6m
- Bahrain: US$5m
- Serbia: US$5m
- Saudi Arabia: US$5m
- Mexico: US$5m
- Portugal: US$4m
- Taiwan: US$4m
- Türkiye: US$3m
- Czechia: US$3m
- Morocco: US$3m
- Japan: US$2m
- Sweden: US$2m
- Lithuania: US$2m
- Spain: US$2m
- Bulgaria: US$2m
- Croatia: US$2m
- United Arab Emirates: US$2m
- Norway: US$1m
- South Africa: US$1m
- Australia: US$1m
- Romania: US$868k
- Iceland: US$821k
- Nepal: US$794k
- Thailand: US$780k
- Jordan: US$768k
- Hungary: US$670k
- Finland: US$592k
- New Zealand: US$564k
- North Macedonia: US$511k
- China: US$498k
- Ireland: US$494k
- Montenegro: US$444k
- Bangladesh: US$401k
- Bosnia & Herzegovina: US$344k
- Denmark: US$315k
- Kenya: US$300k
- Albania: US$272k
- Indonesia: US$259k
- Mozambique: US$246k
- Philippines: US$237k
- Kazakhstan: US$221k
- Malaysia: US$217k
Trade value (US$) no reported trade < US$158kUS$158k+US$3m+US$14m+> US$34m
Imports: 80
- Germany: US$121m
- Spain: US$45m
- Netherlands: US$34m
- United States: US$32m
- Belgium: US$17m
- India: US$15m
- Poland: US$14m
- South Korea: US$14m
- Japan: US$10m
- Austria: US$9m
- Hungary: US$8m
- Italy: US$8m
- Czechia: US$7m
- United Kingdom: US$7m
- Romania: US$5m
- Sweden: US$5m
- Slovenia: US$5m
- France: US$4m
- Norway: US$3m
- Denmark: US$3m
- Canada: US$3m
- Iraq: US$2m
- Portugal: US$2m
- Slovakia: US$2m
- China: US$1m
- Türkiye: US$1m
- Vietnam: US$904k
- Oman: US$859k
- Malaysia: US$703k
- Bulgaria: US$665k
- Finland: US$526k
- Cambodia: US$388k
- Thailand: US$310k
- Barbados: US$225k
- Russia: US$221k
- Latvia: US$207k
- Qatar: US$192k
- Switzerland: US$163k
- Croatia: US$158k
- South Africa: US$142k
- Luxembourg: US$133k
- Pakistan: US$132k
- Ghana: US$74k
- Taiwan: US$72k
- Ireland: US$63k
- Equatorial Guinea: US$52k
- Singapore: US$49k
- Albania: US$43k
- Greece: US$41k
- Bosnia & Herzegovina: US$40k
- Bahrain: US$38k
- United Arab Emirates: US$33k
- British Indian Ocean Territory: US$28k
- Australia: US$23k
- Lithuania: US$16k
- Malta: US$15k
- Iceland: US$15k
- Estonia: US$11k
- Cayman Islands: US$10k
- Libya: US$6k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Netherlands | US$47m | 12.1% |
| 2 | United Kingdom | US$33m | 8.7% |
| 3 |  Italy | US$32m | 8.3% |
| 4 | Germany | US$24m | 6.3% |
| 5 |  Poland | US$22m | 5.7% |
| 6 | France | US$21m | 5.5% |
| 7 |  Austria | US$21m | 5.4% |
| 8 |  Slovenia | US$19m | 4.9% |
| 9 |  Greece | US$16m | 4.2% |
| 10 | Canada | US$13m | 3.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$121m | 31.4% |
| 2 |  Spain | US$45m | 11.8% |
| 3 | Netherlands | US$34m | 8.8% |
| 4 | United States | US$32m | 8.2% |
| 5 |  Belgium | US$17m | 4.4% |
| 6 |  India | US$15m | 3.8% |
| 7 | Poland | US$14m | 3.7% |
| 8 |  South Korea | US$14m | 3.5% |
| 9 | Japan | US$10m | 2.7% |
| 10 | Austria | US$9m | 2.5% |
Import duty on this product around the world 165
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.
- 4%median duty
- 62number of duty-free countries (MFN)
- 45%highest: Bahamas, Syria, Bermuda
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 4% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 4% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 4% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 1% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 3% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
| Iceland | 0% | 2023 | |
| India | 5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 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 | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 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 | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 2% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 8% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 2% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 4% | 2023 · HS 2017 | |
 Vietnam | 10% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 5% | 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
- 2881 Slag, ash & residues (other than from the manufacture of iron/steel) containing metals, arsenic,/their compounds
- End use (BEC Rev. 5)
- Intermediate goods · BEC 2111
- CPC 2.1 product
- 39320 Ash and residue (except from the manufacture of iron or steel), containing metals or metallic compounds, except precious metals
- ISIC Rev. 4 activity
- n/a
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2620.40 | unchanged |
| 2012 | 2620.40 | unchanged |
| 2007 | 2620.40 | unchanged |
| 2002 | 2620.40 | unchanged |
| 1996 | 2620.40 | unchanged |
| 1992 | 2620.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- H306409 U.S. CBP
Tariff classification of a spent catalyst
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.
- Sanctions · Applies from:
CELEX 32026R0506 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R0513 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 2620.40; the duty is duty-free.
Subheading 2620.40 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
156 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 these goods into the UK came to £1.9m between September 2025 and August 2026 (up 51% on the year before); Iceland supplied 74%, followed by France.
In 2024, countries exported these goods worth US$384m (−3.6% year on year).
The largest exporter was the Netherlands (US$47m), followed by the United Kingdom.
Questions and answers
What is the HS code for slag, ash and residues: containing mainly aluminium?
Slag, ash and residues: containing mainly aluminium fall under HS subheading 2620.40, part of heading 2620, in section V of the Harmonized System.
What is the import duty on slag, ash and residues in the UK?
Under the UK Global Tariff, imports under 2620.40 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 slag, ash and residues in the EU?
Under the EU Combined Nomenclature, imports under 2620.40 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 slag, ash and residues?
The Netherlands, with US$47m in 2024 (12.1% of world exports).
Which countries can export these goods to the UK duty-free?
156 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 Iceland (74%), France (21%) and Ireland (4%), out of total imports of £1.9m.