Subheading · Chapter 29 · Heading 2907

2907.12

2907.12: Cresols and their salts

2907.12 is a six-digit subheading of heading 2907, phenols; phenol-alcohols, chapter 29.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 2907 12 00 00 Cresols and their salts 2%
  2. 2907 12 00 10 O-cresol (cas rn 95-48-7) having a purity of not less than 98.5% by weight 2%
  3. 2907 12 00 20 Mixture of meta-cresol (cas rn 108-39-4) and para-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%
  4. 2907 12 00 40 P-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%
  5. 2907 12 00 90 Other 2%
  6. 2907 12 00 00 Cresols and their salts 2%
  7. 2907 12 00 10 O-cresol (cas rn 95-48-7) having a purity of not less than 98.5% by weight 2%
  8. 2907 12 00 20 Mixture of meta-cresol (cas rn 108-39-4) and para-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%
  9. 2907 12 00 40 P-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%
  10. 2907 12 00 90 Other 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 2

  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 3 of 4 lines
  • 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 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2022 No.998, S.I. 2022/395
    Documents
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017
  • Import control
    Applies to goods from
    Iran
    Legal act
    2023 No.1314
    Documents
    • 9011
    • 9022

Preferential rates by country

Agreement or schemeCountriesRate
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

last 12 months£27.6m-2.5% · previous 12 months
Average import price£2.45 per kg
Jan 2024: £2.8mFeb 2024: £3.1mMar 2024: £3mApr 2024: £2.7mMay 2024: £3.1mJun 2024: £3mJul 2024: £1.9mAug 2024: £1.6mSept 2024: £2.4mOct 2024: £1.5mNov 2024: £3.2mDec 2024: £2.7mJan 2025: £2.4mFeb 2025: £2.3mMar 2025: £3mApr 2025: £3.4mMay 2025: £3.2mJun 2025: £1.9mJul 2025: £952kAug 2025: £1.4mSept 2025: £2.5mOct 2025: £1.7mNov 2025: £2.6mDec 2025: £2.5mJan 2026: £2.7mFeb 2026: £2.7mMar 2026: £1.6mApr 2026: £2.6mMay 2026: £2.3mJun 2026: £3.6mJul 2026: £2.7mAug 2026: £131k 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
Germany £20.4m 74% +26.4%
South Africa £2.8m 10.1% -13.4%
United States £2m 7.3% -71.7%
China £1.8m 6.5% +50.7%
India £392k 1.4% -5.9%
Panama £160k 0.6% —
Italy £30k 0.1% —
Singapore £0 0% -100%

Same subheading in other tariffs

World trade in 2024

2907.12 · US$278m

Trade value (US$) no reported trade < US$65kUS$65k+US$569k+US$37m+> US$59m

Exports: 44
  1. Italy: US$60m
  2. Germany: US$59m
  3. India: US$45m
  4. United States: US$40m
  5. China: US$37m
  6. South Africa: US$18m
  7. Japan: US$9m
  8. Belgium: US$4m
  9. Netherlands: US$2m
  10. Denmark: US$2m
  11. Czechia: US$569k
  12. United Kingdom: US$413k
  13. France: US$341k
  14. Singapore: US$331k
  15. Finland: US$247k
  16. Portugal: US$216k
  17. Taiwan: US$115k
  18. Poland: US$110k
  19. Spain: US$97k
  20. Dominican Republic: US$71k
  21. Switzerland: US$65k
  22. South Korea: US$23k
  23. Austria: US$14k
  24. Slovenia: US$12k
  25. Malaysia: US$6k
  26. Türkiye: US$5k
  27. Armenia: US$5k
  28. Hungary: US$4k
  29. Brazil: US$4k
  30. Canada: US$3k
  31. Ukraine: US$2k
  32. Hong Kong SAR China: US$1k
  33. Russia: US$1k
  34. Indonesia: US$1k
  35. Latvia: US$500
  36. Lithuania: US$400
  37. Sweden: US$200
  38. Guatemala: US$100
  39. Kazakhstan: US$100
  40. Norway: US$100
  41. Serbia: US$100
  42. Australia: US$0
  43. Greece: US$0
  44. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Italy US$60m 21.6%
2 Germany US$59m 21.2%
3 India US$45m 16.1%
4 United States US$40m 14.3%
5 China US$37m 13.3%
6 South Africa US$18m 6.6%
7 Japan US$9m 3.3%
8 Belgium US$4m 1.3%
9 Netherlands US$2m 0.8%
10 Denmark US$2m 0.6%

Top importers

RankCountryValueShare
1 Denmark US$62m 22.2%
2 United Kingdom US$38m 13.5%
3 India US$27m 9.8%
4 Germany US$25m 8.9%
5 China US$18m 6.6%
6 South Korea US$17m 6.1%
7 Belgium US$15m 5.4%
8 United States US$11m 3.8%
9 Japan US$9m 3.4%
10 Taiwan US$9m 3.3%

Import duty on this product around the world 164

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
  • 59number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 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 2% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 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 5.5% 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 2% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 2.1% 2023
Fiji 5% 2023
French Polynesia 8% 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 0% 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 7.5% 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 0.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 15% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 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 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 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 2% 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 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 5.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Suriname 5% 2023 · HS 2007
Switzerland 0.3%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 5.5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.1% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 3.3% 1% – 5.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 4.2% 2023
Uruguay 2% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 2% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; 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
51242 Cresols, n.e.s., & their salts
End use (BEC Rev. 5)
Intermediate goods · BEC 211220
CPC 2.1 product
34139 Other alcohols, phenols, phenol-alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives; industrial fatty alcohols
ISIC Rev. 4 activity
2011 Manufacture of basic chemicals

Earlier HS editions

HSCode
20172907.12unchanged
20122907.12unchanged
20072907.12unchanged
20022907.12unchanged
19962907.12unchanged
19922907.12unchanged

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. GB Tariff change

    UK Trade Tariff: measure changes on 1015 commodity codes

    Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk

  2. EU Quota · Applies from:

    Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

    CELEX 32026R1465 · Source: eur-lex.europa.eu

  3. GB Sanctions · Applies from:

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

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 2907.12 covers 4 tariff lines and the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 2907.12; the duty is 2.1%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £27.6m (down 2% on the year before), at an average of £2.45 per kg; Germany supplied 74%, followed by South Africa.

World trade in these goods reached US$278m in 2024, up 13.1% on 2023.

Italy was the largest exporter with 21.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for cresols and their salts?

Cresols and their salts fall under HS subheading 2907.12, part of heading 2907, in section VI of the Harmonized System.

What is the import duty on cresols and their salts in the UK?

Under the UK Global Tariff, imports under 2907.12 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 cresols and their salts in the EU?

Under the EU Combined Nomenclature, imports under 2907.12 from countries without a preferential agreement are charged at 2.1%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cresols and their salts?

Italy, with US$60m in 2024 (21.6% 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 2% 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 Germany (74%), South Africa (10%) and United States (7%), out of total imports of £27.6m.

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Typical products

Everyday names, not part of the legal text.