Subheading · Chapter 29 · Heading 2903

2903.48

2903.48: 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee)

Subheading 2903.48 belongs to heading 2903 (halogenated derivatives of hydrocarbons) in chapter 29.

What you pay

Importing into UK

Customs duty 4% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2903 48 00 00 1.1,1.3,3-pentafluorobutane (hfc-365mfc) and 1.1,1.2,2.3,4.5,5.5-decafluoropentane (hfc-43-10mee) 4%
  2. 2903 48 00 10 1.1,1.3,3-pentafluorobutane (hfc-365mfc) 4%
  3. 2903 48 00 20 1.1,1.2,2.3,4.5,5.5-decafluoropentane (hfc-43-10mee) 4%

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • 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
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y955 Goods other than those falling under the import prohibitions defined in article 4.6 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y125 Import falling under Article 16.1 of Regulation (EU) N° 2024/573 on the reduction of the quantity of hydrofluorocarbons placed on the EU market
    • Y951 Exemption from the reduction of the quantity of hydrofluorocarbons placed on the market by virtue of Article 16.2 (a), (b), (d), (e) of Regulation (EU) 2024/573
    • Y956
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
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

last 12 months£254k-22.7% · previous 12 months
Average import price£23.20 per kg
Feb 2024: £2kOct 2024: £2kDec 2024: £146kFeb 2025: £12kApr 2025: £40kJun 2025: £91kAug 2025: £38kOct 2025: £59kFeb 2026: £54kMar 2026: £55kApr 2026: £83kJun 2026: £2k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Japan £240k 94.7% +33.5%
United States £13k 5.3% +500.1%
Netherlands £0 0% -100%

Same subheading in other tariffs

World trade in 2024

2903.48 · US$19m

Trade value (US$) no reported trade < US$27kUS$27k+US$347k+US$1m+> US$17m

Exports: 15
  1. Japan: US$17m
  2. Netherlands: US$1m
  3. United States: US$772k
  4. South Korea: US$347k
  5. France: US$164k
  6. China: US$93k
  7. India: US$66k
  8. Austria: US$27k
  9. Panama: US$14k
  10. Finland: US$3k
  11. Singapore: US$3k
  12. Italy: US$2k
  13. Türkiye: US$1k
  14. Slovakia: US$200
  15. Germany: US$100

Top exporters

RankCountryValueShare
1 Japan US$17m 86.2%
2 Netherlands US$1m 6%
3 United States US$772k 4%
4 South Korea US$347k 1.8%
5 France US$164k 0.9%
6 China US$93k 0.5%
7 India US$66k 0.3%
8 Austria US$27k 0.1%
9 Panama US$14k 0.1%
10 Finland US$3k 0%

Top importers

RankCountryValueShare
1 United States US$9m 45.4%
2 Singapore US$4m 22.3%
3 China US$1m 6.3%
4 Malaysia US$902k 4.7%
5 Finland US$656k 3.4%
6 Mexico US$533k 2.8%
7 Netherlands US$485k 2.5%
8 Belgium US$480k 2.5%
9 Vietnam US$396k 2.1%
10 United Kingdom US$193k 1%

Import duty on this product around the world 93

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.

  • 5%median duty
  • 34number of duty-free countries (MFN)
  • 45%highest: Bahamas, Fiji, Bermuda

93

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Armenia 5% 2023
Australia 0% 2023
Bahamas 45% 2022
Bahrain 5% 2023
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Burkina Faso 5% 2023
Burundi 0% 2023
Cameroon 10% 2023
Canada 0% 2023
Central African Republic 10% 2023
Chad 10% 2023
China 5.5% 2023
Congo - Brazzaville 10% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
European Union (27 countries) 5.5% 2023
Fiji 32% 2023
French Polynesia 8% 2023
Gabon 10% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Jamaica 0% 2023
Japan 3.1% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 5% 2023
Malaysia 0% 2023
Maldives 15% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 2.5% 2023
Namibia 0% 2023
Nepal 10% 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
Panama 0% 2023
Papua New Guinea 0% 2023
Philippines 3% 2023
Qatar 5% 2023
Rwanda 0% 2023
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 0% 2023
South Korea 5.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Vincent & the Grenadines 5% 2023
Switzerland 0.1%* 2023
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Türkiye 5.5% 2023
Uganda 0% 2023
United Arab Emirates 5% 2023
United Kingdom 4% 2023
United States 3.7% 2023
Vanuatu 5% 2023
Vietnam 5% 2023
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2022–2023; 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
51137 Fluorinated, brominated/iodinated derivatives of acyclic hydrocarbons
End use (BEC Rev. 5)
Intermediate goods · BEC 211220
CPC 2.1 product
34110 Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
ISIC Rev. 4 activity
2011 Manufacture of basic chemicals

Earlier HS editions

HSCode
20172903.39changed
20122903.39changed
20072903.39changed
20022903.30changed
19962903.30changed
19922903.30changed

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

Rule changes →

Code history

Since 2022; before, these goods were classified under 2903.39.

The UK Global Tariff divides subheading 2903.48 into 2 tariff lines; the duty is 4%.

Subheading 2903.48 is a single line in the EU Combined Nomenclature, where the duty is 5.5%.

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 4%.

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

Imports of these goods into the UK came to £253.6k between September 2025 and August 2026 (down 23% on the year before); Japan supplied 95%, followed by United States.

In 2024, countries exported these goods worth US$19m (−63.2% year on year).

The largest exporter was Japan (US$17m), followed by the Netherlands.

Questions and answers

What is the HS code for 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee)?

1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) fall under HS subheading 2903.48, part of heading 2903, in section VI of the Harmonized System.

What is the import duty on 1,1,1,3,3-Pentafluorobutane in the UK?

Under the UK Global Tariff, imports under 2903.48 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on 1,1,1,3,3-Pentafluorobutane in the EU?

Under the EU Combined Nomenclature, imports under 2903.48 from countries without a preferential agreement are charged at 5.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most 1,1,1,3,3-Pentafluorobutane?

Japan, with US$17m in 2024 (86.2% of world exports).

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 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Japan (95%), United States (5%) and Netherlands (0%), out of total imports of £253.6k.

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