Subheading · Chapter 30 · Heading 3006
3006.40: Dental cements and other dental fillings; bone reconstruction cements
Dental cements and fillings
3006.40 is the HS subheading for dental cements and fillings, under heading 3006 in chapter 30.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3006 40 00 00 Dental cements and other dental fillings; bone reconstruction cements 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. 598
- Documents
- 9014
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £37.3m | 42% | +9.5% |
 United States | £9.4m | 10.5% | +0.5% |
 Japan | £8.6m | 9.6% | +13.2% |
 France | £8m | 9% | +76.6% |
 Ireland | £3.8m | 4.3% | +96.6% |
 Italy | £3.8m | 4.3% | +48.9% |
 Switzerland | £2.2m | 2.4% | +32.7% |
| United Kingdom | £2.1m | 2.4% | +36.8% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$137.4kUS$137.4k+US$5.9m+US$67.8m+> US$328.7m
Exports: 122
- Germany: US$915.6m
- Japan: US$389.2m
- United States: US$385.1m
- Switzerland: US$328.7m
- Netherlands: US$143.3m
- France: US$119.6m
- South Korea: US$111.6m
- Belgium: US$97.6m
- Ireland: US$96.8m
- Italy: US$91m
- United Kingdom: US$78.9m
- Sweden: US$67.8m
- Australia: US$37.5m
- China: US$29.8m
- Spain: US$29.8m
- Canada: US$25.7m
- Brazil: US$25.5m
- Singapore: US$24.4m
- Poland: US$19.1m
- Czechia: US$17.7m
- Israel: US$17.7m
- Austria: US$16.1m
- India: US$14.8m
- Vietnam: US$12m
- Mexico: US$11.5m
- Finland: US$9.7m
- Slovenia: US$9.5m
- Türkiye: US$9.4m
- Lithuania: US$7m
- Argentina: US$5.9m
- Hong Kong SAR China: US$5m
- Cambodia: US$3.1m
- Serbia: US$2.9m
- Croatia: US$2.8m
- Portugal: US$2.5m
- Taiwan: US$2.4m
- Latvia: US$2.2m
- Bulgaria: US$2.2m
- Romania: US$1.8m
- Greece: US$1.7m
- Denmark: US$1.2m
- Russia: US$1.1m
- United Arab Emirates: US$923.5k
- Albania: US$882.3k
- Colombia: US$758.2k
- Hungary: US$738.4k
- Slovakia: US$695.1k
- Ukraine: US$694.4k
- Norway: US$498.1k
- South Africa: US$437.6k
- Estonia: US$284.4k
- Moldova: US$281.5k
- Iceland: US$263k
- Armenia: US$220.5k
- Guatemala: US$208.9k
- Afghanistan: US$157.6k
- Philippines: US$157k
- New Zealand: US$147.4k
- Thailand: US$146.3k
- Malaysia: US$137.4k
Trade value (US$) no reported trade < US$1.1mUS$1.1m+US$10m+US$33.6m+> US$91.2m
Imports: 204
- United States: US$497.2m
- Germany: US$373.2m
- Netherlands: US$242.3m
- China: US$198.8m
- France: US$108.5m
- Belgium: US$105.7m
- Italy: US$91.2m
- Spain: US$90.9m
- Canada: US$86.7m
- Russia: US$84.8m
- United Kingdom: US$81.2m
- Switzerland: US$70.4m
- Japan: US$59.2m
- Australia: US$55.2m
- Mexico: US$54.5m
- Poland: US$53.9m
- South Korea: US$48.8m
- India: US$43.8m
- Türkiye: US$43.2m
- Sweden: US$35.6m
- United Arab Emirates: US$33.6m
- Brazil: US$32m
- Vietnam: US$28.8m
- Romania: US$27.2m
- Ireland: US$27.2m
- Austria: US$25.8m
- Finland: US$24.7m
- Singapore: US$24.5m
- Saudi Arabia: US$23.4m
- Czechia: US$23.3m
- Ukraine: US$22.4m
- Colombia: US$18.4m
- Norway: US$17m
- Israel: US$16.7m
- Denmark: US$16.6m
- Thailand: US$16.4m
- Taiwan: US$15.6m
- Egypt: US$15.3m
- Slovenia: US$14.4m
- Chile: US$13.5m
- Croatia: US$13m
- Portugal: US$12.9m
- Iran: US$12.5m
- Iraq: US$11.9m
- Kazakhstan: US$11.7m
- Slovakia: US$11.5m
- Belarus: US$11m
- Lithuania: US$10.5m
- New Zealand: US$10.2m
- Peru: US$10m
- South Africa: US$10m
- Indonesia: US$9.8m
- Algeria: US$9.3m
- Malaysia: US$9.2m
- Hong Kong SAR China: US$9.2m
- Greece: US$9.1m
- Argentina: US$7.7m
- Bulgaria: US$6.9m
- Morocco: US$6.5m
- Hungary: US$6.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$915.6m | 28.7% |
| 2 | Japan | US$389.2m | 12.2% |
| 3 | United States | US$385.1m | 12.1% |
| 4 | Switzerland | US$328.7m | 10.3% |
| 5 |  Netherlands | US$143.3m | 4.5% |
| 6 | France | US$119.6m | 3.8% |
| 7 |  South Korea | US$111.6m | 3.5% |
| 8 |  Belgium | US$97.6m | 3.1% |
| 9 | Ireland | US$96.8m | 3% |
| 10 | Italy | US$91m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$497.2m | 15.6% |
| 2 | Germany | US$373.2m | 11.7% |
| 3 | Netherlands | US$242.3m | 7.6% |
| 4 |  China | US$198.8m | 6.2% |
| 5 | France | US$108.5m | 3.4% |
| 6 | Belgium | US$105.7m | 3.3% |
| 7 | Italy | US$91.2m | 2.9% |
| 8 |  Spain | US$90.9m | 2.9% |
| 9 |  Canada | US$86.7m | 2.7% |
| 10 |  Russia | US$84.8m | 2.7% |
Binding rulings for similar goods 3
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N334548 U.S. CBP
The tariff classification of Temporary Lost Filling and Loose Cap Repair Kit (CVS item 695108 and 572123)
- N333773 U.S. CBP
The tariff classification of dental cements in retail packings from the United States
- 600013441 HMRC
The product is a dental powder preparation used to restore, replace, fill in damaged or missing teeth. Made from silicon dioxide, aluminium dioxide, potassium dioxide, sodium carbonate and zirconium dioxide. Mixed with a liquid. The mix is modelled into the shape of a tooth and then fired in a…
Subheading 3006.40 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 3006.40; the duty is duty-free.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 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 dental cements and fillings worth £88.8m (up 20% on the year before), at an average of £132.83 per kg; Germany supplied 42%, followed by United States.
World trade in dental cements and fillings reached US$3.2bn in 2024, up 1.9% on 2023.
Germany was the largest exporter with 28.7% of the total, ahead of Japan.
Products classified here
Questions and answers
What is the HS code for dental cements and other dental fillings; bone reconstruction cements?
Dental cements and other dental fillings; bone reconstruction cements fall under HS subheading 3006.40, part of heading 3006, in section VI of the Harmonized System.
What is the import duty on dental cements and other dental fillings in the UK?
Under the UK Global Tariff, imports under 3006.40 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 dental cements and other dental fillings in the EU?
Under the EU Combined Nomenclature, imports under 3006.40 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 dental cements and other dental fillings?
Germany, with US$915.6m in 2024 (28.7% of world exports).
Which countries can export dental cements and fillings to the UK duty-free?
156 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 dental cements and fillings?
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 dental cements and fillings from?
In the 12 months to August 2026, the largest suppliers were Germany (42%), United States (11%) and Japan (10%), out of total imports of £88.8m.