Subheading · Chapter 29 · Heading 2936

2936.23

2936.23: Vitamin B2 and its derivatives

2936.23 is a six-digit subheading of heading 2936, provitamins and vitamins, natural or reproduced by synthesis, chapter 29.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 2936 23 00 00 Vitamin b2 and its derivatives Free
  2. 2936 23 00 00 Vitamin b2 and its derivatives Free

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

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018

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)—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
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Mexico Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe 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–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–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–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia 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–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£3.5m-6.9% · previous 12 months
Average import price£19.34 per kg
Jan 2024: £331kFeb 2024: £273kMar 2024: £358kApr 2024: £333kMay 2024: £369kJun 2024: £174kJul 2024: £363kAug 2024: £431kSept 2024: £273kOct 2024: £472kNov 2024: £450kDec 2024: £119kJan 2025: £419kFeb 2025: £238kMar 2025: £301kApr 2025: £306kMay 2025: £421kJun 2025: £242kJul 2025: £350kAug 2025: £193kSept 2025: £353kOct 2025: £494kNov 2025: £116kDec 2025: £429kJan 2026: £283kFeb 2026: £175kMar 2026: £311kApr 2026: £322kMay 2026: £311kJun 2026: £183kJul 2026: £254kAug 2026: £291k 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
South Korea £1.6m 45% +2.2%
Germany £785k 22.3% +0.3%
China £650k 18.4% -23%
India £357k 10.1% +19.8%
Netherlands £68k 1.9% -58.8%
Ireland £53k 1.5% +35.5%
United States £22k 0.6% -30.8%
Denmark £1k 0% —

Same subheading in other tariffs

World trade in 2024

2936.23 · US$382m

Trade value (US$) no reported trade < US$76kUS$76k+US$498k+US$7m+> US$99m

Exports: 62
  1. Germany: US$124m
  2. China: US$99m
  3. South Korea: US$61m
  4. Netherlands: US$48m
  5. France: US$20m
  6. India: US$10m
  7. Singapore: US$7m
  8. United States: US$3m
  9. Switzerland: US$2m
  10. Spain: US$1m
  11. Belgium: US$954k
  12. South Africa: US$628k
  13. Poland: US$623k
  14. United Kingdom: US$572k
  15. Indonesia: US$542k
  16. Taiwan: US$498k
  17. Italy: US$498k
  18. Türkiye: US$417k
  19. Denmark: US$364k
  20. Canada: US$258k
  21. Hong Kong SAR China: US$244k
  22. Australia: US$227k
  23. Guatemala: US$189k
  24. Brazil: US$182k
  25. Lithuania: US$165k
  26. Slovenia: US$153k
  27. Chile: US$144k
  28. Thailand: US$138k
  29. Mexico: US$128k
  30. Austria: US$115k
  31. Hungary: US$76k
  32. Japan: US$61k
  33. Ireland: US$59k
  34. Estonia: US$57k
  35. Czechia: US$52k
  36. Malaysia: US$52k
  37. New Zealand: US$47k
  38. Colombia: US$35k
  39. Portugal: US$28k
  40. Ecuador: US$27k
  41. Russia: US$26k
  42. Sri Lanka: US$25k
  43. Bulgaria: US$18k
  44. Saudi Arabia: US$15k
  45. Peru: US$15k
  46. Sweden: US$14k
  47. Serbia: US$14k
  48. Israel: US$13k
  49. Uruguay: US$11k
  50. Romania: US$8k
  51. Finland: US$7k
  52. Slovakia: US$7k
  53. Armenia: US$5k
  54. Georgia: US$5k
  55. Vietnam: US$4k
  56. Latvia: US$3k
  57. Greece: US$3k
  58. Norway: US$1k
  59. Croatia: US$400
  60. Argentina: US$200

Top exporters

RankCountryValueShare
1 Germany US$124m 32.4%
2 China US$99m 25.9%
3 South Korea US$61m 15.9%
4 Netherlands US$48m 12.6%
5 France US$20m 5.1%
6 India US$10m 2.7%
7 Singapore US$7m 1.8%
8 United States US$3m 0.7%
9 Switzerland US$2m 0.4%
10 Spain US$1m 0.4%

Top importers

RankCountryValueShare
1 Netherlands US$74m 19.4%
2 United States US$53m 13.9%
3 Germany US$32m 8.3%
4 India US$21m 5.4%
5 Singapore US$14m 3.7%
6 Mexico US$11m 2.8%
7 France US$10m 2.6%
8 Japan US$10m 2.6%
9 South Korea US$10m 2.5%
10 Switzerland US$10m 2.5%

Subheading 2936.23 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2936.23; the duty is duty-free.

Goods from 146 countries can enter the UK at a preferential rate instead of the standard Free; 146 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £3.5m (down 7% on the year before), at an average of £19.34 per kg; South Korea supplied 45%, followed by Germany.

World trade in these goods reached US$382m in 2024, up 2.8% on 2023.

Germany was the largest exporter with 32.4% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for vitamin B2 and its derivatives?

Vitamin B2 and its derivatives fall under HS subheading 2936.23, part of heading 2936, in section VI of the Harmonized System.

What is the import duty on vitamin B2 and its derivatives in the UK?

Under the UK Global Tariff, imports under 2936.23 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 vitamin B2 and its derivatives in the EU?

Under the EU Combined Nomenclature, imports under 2936.23 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 vitamin B2 and its derivatives?

Germany, with US$124m in 2024 (32.4% of world exports).

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

146 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.

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 South Korea (45%), Germany (22%) and China (18%), out of total imports of £3.5m.