Subheading · Chapter 26 · Heading 2620

2620.40

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

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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 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–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

last 12 months£1.9m+51.4% · previous 12 months
Average import price£0.57 per kg
Jan 2024: £159kFeb 2024: £92kMar 2024: £102kApr 2024: £45kMay 2024: £62kJun 2024: £319kJul 2024: £148kAug 2024: £167kSept 2024: £112kOct 2024: £79kNov 2024: £168kDec 2024: £98kJan 2025: £159kFeb 2025: £79kMar 2025: £38kApr 2025: £108kMay 2025: £68kJun 2025: £69kJul 2025: £148kAug 2025: £117kSept 2025: £127kOct 2025: £156kNov 2025: £126kDec 2025: £110kJan 2026: £68kFeb 2026: £64kMar 2026: £213kApr 2026: £223kMay 2026: £171kJun 2026: £298kJul 2026: £170kAug 2026: £155k 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
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

World trade in 2024

2620.40 · US$384m

Trade value (US$) no reported trade < US$768kUS$768k+US$5m+US$16m+> US$32m

Exports: 86
  1. Netherlands: US$47m
  2. United Kingdom: US$33m
  3. Italy: US$32m
  4. Germany: US$24m
  5. Poland: US$22m
  6. France: US$21m
  7. Austria: US$21m
  8. Slovenia: US$19m
  9. Greece: US$16m
  10. Canada: US$13m
  11. Switzerland: US$10m
  12. South Korea: US$10m
  13. Luxembourg: US$8m
  14. United States: US$8m
  15. Belgium: US$8m
  16. Kuwait: US$7m
  17. Qatar: US$7m
  18. Vietnam: US$6m
  19. Slovakia: US$6m
  20. Bahrain: US$5m
  21. Serbia: US$5m
  22. Saudi Arabia: US$5m
  23. Mexico: US$5m
  24. Portugal: US$4m
  25. Taiwan: US$4m
  26. Türkiye: US$3m
  27. Czechia: US$3m
  28. Morocco: US$3m
  29. Japan: US$2m
  30. Sweden: US$2m
  31. Lithuania: US$2m
  32. Spain: US$2m
  33. Bulgaria: US$2m
  34. Croatia: US$2m
  35. United Arab Emirates: US$2m
  36. Norway: US$1m
  37. South Africa: US$1m
  38. Australia: US$1m
  39. Romania: US$868k
  40. Iceland: US$821k
  41. Nepal: US$794k
  42. Thailand: US$780k
  43. Jordan: US$768k
  44. Hungary: US$670k
  45. Finland: US$592k
  46. New Zealand: US$564k
  47. North Macedonia: US$511k
  48. China: US$498k
  49. Ireland: US$494k
  50. Montenegro: US$444k
  51. Bangladesh: US$401k
  52. Bosnia & Herzegovina: US$344k
  53. Denmark: US$315k
  54. Kenya: US$300k
  55. Albania: US$272k
  56. Indonesia: US$259k
  57. Mozambique: US$246k
  58. Philippines: US$237k
  59. Kazakhstan: US$221k
  60. Malaysia: US$217k

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

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 30 December 2019 · 2620.40.00.30

    Tariff classification of a spent catalyst

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.