Subheading · Chapter 27 · Heading 2710

2710.91: Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

Subheading 2710.91 belongs to heading 2710 (petroleum oils and oils obtained from bituminous minerals) in chapter 27.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 5

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

2710 91 00 00 Containing polychlorinated biphenyls (pcbs), polychlorinated terphenyls (pcts) or polybrominated biphenyls (pbbs) 2%
2710 91 10 00 Containing polychlorinated biphenyls (pcbs) at a concentration level of 50 mg/kg or more 2%
2710 91 90 00 Other, containing polychlorinated terphenyls (pcts) or polybrominated biphenyls (pbbs), whether or not also containing polychlorinated biphenyls (pcbs) at a concentration level of less than 50 mg/kg 2%

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

Excise dutyExcises

Applies to goods from
all countries

Import requirements 6

Prohibition or restrictionImport prohibition
Applies to goods from
Belarus, North Korea

Legal act
S.I. 2019/600, S.I. 2019/411
Documents
- 9071
- 9022
Import controlRestriction on entry into free circulation
Applies to goods from
Belarus, Russia, Ukraine

Legal act
2022 No. 748, 2022 No. 801, S.I. 2022/395
Documents
- 9024
- 9032
- 9011
- 9022
- 9009
- 9010
- 9017
Import controlImport control on restricted goods and technologies
Applies to goods from
all countries except United Arab Emirates, Afghanistan, Antigua & Barbuda, Albania, Argentina, Austria, Australia, Azerbaijan, Barbados, Belgium, Bulgaria, Bolivia, Brazil, Bahamas, Bhutan, Belize, Canada, Congo - Kinshasa, Congo - Brazzaville, Switzerland, Cameroon, Colombia, Cyprus, Czechia, Germany, Denmark, Dominica, Algeria, Ecuador, Estonia, Egypt, Spain, Finland, Fiji, France, Gabon, Grenada, Ghana, Equatorial Guinea, Greece, Guatemala, Guyana, Croatia, Hungary, Ireland, Iraq, Italy, Cambodia, Kiribati, St Kitts & Nevis, Kuwait, Kazakhstan, St Lucia, Lithuania, Luxembourg, Latvia, Libya, Moldova, Myanmar (Burma), Mongolia, Malta, Maldives, Malawi, Mexico, Mozambique, Nigeria, Netherlands, Norway, New Zealand, Oman, Papua New Guinea, Poland, Portugal, Palau, Qatar, Romania, Saudi Arabia, Solomon Islands, Sudan, Sweden, Slovenia, Slovakia, South Sudan, São Tomé & Príncipe, Chad, Timor-Leste, Turkmenistan, Tunisia, Tonga, Trinidad & Tobago, United States, St Vincent & the Grenadines, Vanuatu, Samoa

Legal act
S.I. 2019/855
Documents
- 9Y17
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, Libya, Russia

Legal act
S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Import control
Applies to goods from
Iran

Legal act
2023 No.1314
Documents
- 9011
- 9022
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)	—	2%
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–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
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–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

Same subheading in other tariffs

EU 3.5% Third-country duty 2 tariff lines

Türkiye 3.5% Third-country duty 2 tariff lines

USA specific or compound duty General (MFN) 1 tariff line

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.

Tariff change 29 September 2026

UK Trade Tariff: measure changes on 1015 commodity codes

Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk
Import and export controls 20 July 2026

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
Tariff change 4 June 2026

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
Sanctions 19 May 2026 · Applies from: 20 May 2026

The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

S.I. 2026/543 · Source: legislation.gov.uk
Import and export controls 2 February 2026 · Applies from: 19 February 2026

Regulation (EU) 2026/261 of the European Parliament and of the Council of 26 January 2026 on phasing out Russian natural gas imports and preparing the phase-out of Russian oil imports, improving monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938

CELEX 32026R0261 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 2710.91 into 2 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 2710.91 covers 2 tariff lines and the duty is 3.5%.

174 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 2%.

Questions and answers

What is the HS code for containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)?

Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) fall under HS subheading 2710.91, part of heading 2710, in section V of the Harmonized System.

What is the import duty on containing polychlorinated biphenyls in the UK?

Under the UK Global Tariff, imports under 2710.91 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on containing polychlorinated biphenyls in the EU?

Under the EU Combined Nomenclature, imports under 2710.91 from countries without a preferential agreement are charged at 3.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which countries can export these goods to the UK duty-free?

174 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 2% applies. Pick a country above to see its rate.

Download as CSV