Subheading · Chapter 29 · Heading 2912

2912.60

2912.60: Aldehydes, whether or not with other oxygen function: paraformaldehyde

Official description Paraformaldehyde

Subheading 2912.60 belongs to heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of…) in chapter 29.

What you pay

Importing into UK

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2912 60 00 00 Paraformaldehyde 4%
  2. 2912 60 00 00 Paraformaldehyde 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

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£449k+3% · previous 12 months
Average import price£1.16 per kg
Jan 2024: £161kFeb 2024: £31kMar 2024: £53kApr 2024: £40kMay 2024: £49kJun 2024: £49kJul 2024: £31kAug 2024: £34kSept 2024: £77kOct 2024: £49kNov 2024: £47kDec 2024: £26kJan 2025: £36kFeb 2025: £16kMar 2025: £31kApr 2025: £33kMay 2025: £54kJun 2025: £1kJul 2025: £30kAug 2025: £35kSept 2025: £27kOct 2025: £5kNov 2025: £28kDec 2025: £33kJan 2026: £20kFeb 2026: £14kMar 2026: £57kApr 2026: £42kMay 2026: £47kJun 2026: £32kJul 2026: £79kAug 2026: £65k 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 £416k 92.7% +12.6%
Spain £14k 3.1% -58.6%
United States £11k 2.4% -8.9%
China £4k 0.9% +33.2%
France £4k 0.9% -75%
India £0 0% -100%

Same subheading in other tariffs

World trade in 2024

2912.60 · US$170.6m

Trade value (US$) no reported trade < US$82.1kUS$82.1k+US$1m+US$9.4m+> US$43.2m

Exports: 55
  1. Spain: US$49.7m
  2. China: US$43.2m
  3. Taiwan: US$25.1m
  4. Germany: US$16.2m
  5. Indonesia: US$9.4m
  6. United States: US$5.9m
  7. India: US$3.9m
  8. Saudi Arabia: US$3.6m
  9. United Kingdom: US$3.5m
  10. United Arab Emirates: US$2.4m
  11. Russia: US$2.3m
  12. Singapore: US$1.1m
  13. Italy: US$1m
  14. Poland: US$479.5k
  15. Netherlands: US$419.9k
  16. Sweden: US$361.9k
  17. Mexico: US$240.4k
  18. Iran: US$233.4k
  19. South Africa: US$215k
  20. Hong Kong SAR China: US$205.6k
  21. Belgium: US$185.4k
  22. Kenya: US$167k
  23. Malaysia: US$162.8k
  24. France: US$109.8k
  25. South Korea: US$82.1k
  26. Canada: US$65.9k
  27. Israel: US$55.1k
  28. Bangladesh: US$52.8k
  29. Thailand: US$51.2k
  30. Türkiye: US$47.6k
  31. Brazil: US$40.7k
  32. Australia: US$36.6k
  33. Austria: US$34k
  34. Japan: US$19.6k
  35. Vietnam: US$14.5k
  36. Switzerland: US$11.9k
  37. Argentina: US$10.4k
  38. New Zealand: US$9.3k
  39. Croatia: US$6.3k
  40. Hungary: US$3.8k
  41. Jordan: US$3.7k
  42. Senegal: US$2.7k
  43. Czechia: US$800
  44. Pakistan: US$600
  45. Romania: US$200
  46. Denmark: US$100
  47. Greece: US$100
  48. Nigeria: US$100
  49. Slovenia: US$100
  50. Bulgaria: US$0
  51. Ireland: US$0
  52. Luxembourg: US$0
  53. Latvia: US$0
  54. Portugal: US$0
  55. Slovakia: US$0

Top exporters

RankCountryValueShare
1 Spain US$49.7m 29.1%
2 China US$43.2m 25.3%
3 Taiwan US$25.1m 14.7%
4 Germany US$16.2m 9.5%
5 Indonesia US$9.4m 5.5%
6 United States US$5.9m 3.4%
7 India US$3.9m 2.3%
8 Saudi Arabia US$3.6m 2.1%
9 United Kingdom US$3.5m 2.1%
10 United Arab Emirates US$2.4m 1.4%

Top importers

RankCountryValueShare
1 South Korea US$20.9m 12.2%
2 India US$16m 9.4%
3 Japan US$13.8m 8.1%
4 United States US$11.3m 6.6%
5 China US$8.3m 4.9%
6 Uganda US$6.5m 3.8%
7 Brazil US$6.5m 3.8%
8 Nigeria US$6.1m 3.6%
9 Kenya US$5.7m 3.3%
10 Germany US$5.3m 3.1%

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

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · 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 →

The UK Global Tariff has one tariff line for subheading 2912.60; the duty is 4%.

Subheading 2912.60 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 £448.6k between September 2025 and August 2026 (up 3% on the year before); Germany supplied 93%, followed by Spain.

In 2024, countries exported these goods worth US$170.6m (−7.3% year on year).

The largest exporter was Spain (US$49.7m), followed by China.

Questions and answers

What is the HS code for aldehydes, whether or not with other oxygen function: paraformaldehyde?

Aldehydes, whether or not with other oxygen function: paraformaldehyde fall under HS subheading 2912.60, part of heading 2912, in section VI of the Harmonized System.

What is the import duty on aldehydes, whether or not with other oxygen… in the UK?

Under the UK Global Tariff, imports under 2912.60 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 aldehydes, whether or not with other oxygen… in the EU?

Under the EU Combined Nomenclature, imports under 2912.60 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 aldehydes, whether or not with other oxygen…?

Spain, with US$49.7m in 2024 (29.1% 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 Germany (93%), Spain (3%) and United States (2%), out of total imports of £448.6k.