Subheading · Chapter 32 · Heading 3207
3207.40: Glass frit and other glass, in the form of powder, granules or flakes
Glass frit and glass powder
3207.40 is the HS subheading for glass frit and glass powder, under heading 3207 in chapter 32.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3207 40 00 00 Glass frit and other glass, in the form of powder, granules or flakes
- 3207 40 40 00 Glass in the form of flakes of a length of 0.1 mm or more but not exceeding 3.5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99% or more of silicon dioxide Free
- 3207 40 85 00 Other 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £3.2m | 30.1% | +45.5% | |
| £2.3m | 22% | +15.4% | |
| £1.9m | 18.2% | +66.6% | |
| £1.2m | 11% | -31.4% | |
| £429k | 4% | +31.1% | |
| £392k | 3.7% | -15.9% | |
| £319k | 3% | -4.8% | |
| £260k | 2.4% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$283kUS$283k+US$9m+US$45m+> US$103m
Exports: 94
- Spain: US$283m
- China: US$270m
- United States: US$103m
- Germany: US$96m
- Türkiye: US$93m
- Japan: US$74m
- Mexico: US$57m
- Belgium: US$50m
- Italy: US$45m
- Switzerland: US$32m
- South Korea: US$31m
- South Africa: US$29m
- France: US$29m
- Vietnam: US$26m
- United Kingdom: US$22m
- Portugal: US$16m
- Canada: US$13m
- Egypt: US$13m
- Czechia: US$11m
- Brazil: US$11m
- India: US$9m
- Austria: US$9m
- Poland: US$9m
- Thailand: US$8m
- Indonesia: US$7m
- Netherlands: US$7m
- Lithuania: US$5m
- Taiwan: US$5m
- Hong Kong SAR China: US$3m
- Saudi Arabia: US$3m
- Russia: US$2m
- Slovenia: US$2m
- Australia: US$2m
- Iran: US$2m
- Malaysia: US$1m
- Uzbekistan: US$1m
- Bulgaria: US$941k
- Romania: US$911k
- Singapore: US$875k
- Latvia: US$818k
- Bolivia: US$539k
- Denmark: US$477k
- United Arab Emirates: US$445k
- Slovakia: US$304k
- Argentina: US$283k
- Macao SAR China: US$231k
- Hungary: US$227k
- New Zealand: US$218k
- Croatia: US$183k
- Nigeria: US$182k
- Costa Rica: US$168k
- Ukraine: US$164k
- Norway: US$163k
- Greece: US$160k
- Tunisia: US$81k
- Peru: US$80k
- Israel: US$69k
- Luxembourg: US$63k
- Finland: US$58k
- Kenya: US$54k
Trade value (US$) no reported trade < US$743kUS$743k+US$9m+US$30m+> US$51m
Imports: 164
- United States: US$105m
- China: US$103m
- Saudi Arabia: US$99m
- Italy: US$97m
- Germany: US$51m
- Mexico: US$50m
- Taiwan: US$45m
- Türkiye: US$44m
- United Arab Emirates: US$37m
- Portugal: US$36m
- Japan: US$35m
- Indonesia: US$33m
- Poland: US$33m
- Tanzania: US$31m
- Algeria: US$30m
- France: US$30m
- India: US$28m
- South Korea: US$27m
- Russia: US$25m
- Spain: US$24m
- Brazil: US$23m
- Vietnam: US$20m
- Malaysia: US$20m
- Morocco: US$17m
- Bangladesh: US$17m
- Czechia: US$17m
- Egypt: US$16m
- Uzbekistan: US$16m
- Thailand: US$14m
- Belgium: US$13m
- Peru: US$13m
- Pakistan: US$13m
- United Kingdom: US$12m
- Colombia: US$11m
- Australia: US$10m
- Argentina: US$10m
- Austria: US$9m
- Kyrgyzstan: US$9m
- Canada: US$9m
- Ukraine: US$9m
- Belarus: US$9m
- Bulgaria: US$8m
- Switzerland: US$8m
- Tunisia: US$7m
- South Africa: US$7m
- Netherlands: US$6m
- Philippines: US$6m
- Sri Lanka: US$6m
- Oman: US$5m
- Kenya: US$5m
- Guatemala: US$5m
- Serbia: US$4m
- Sweden: US$4m
- Slovakia: US$4m
- Iran: US$4m
- Syria: US$4m
- Slovenia: US$3m
- Hong Kong SAR China: US$3m
- Romania: US$3m
- Ghana: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$283m | 20.4% | |
| 2 | US$270m | 19.4% | |
| 3 | US$103m | 7.4% | |
| 4 | US$96m | 6.9% | |
| 5 | US$93m | 6.7% | |
| 6 | US$74m | 5.3% | |
| 7 | US$57m | 4.1% | |
| 8 | US$50m | 3.6% | |
| 9 | US$45m | 3.2% | |
| 10 | US$32m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$105m | 7.6% | |
| 2 | US$103m | 7.4% | |
| 3 | US$99m | 7.1% | |
| 4 | US$97m | 7% | |
| 5 | US$51m | 3.6% | |
| 6 | US$50m | 3.6% | |
| 7 | US$45m | 3.2% | |
| 8 | US$44m | 3.1% | |
| 9 | US$37m | 2.7% | |
| 10 | US$36m | 2.6% |
Import duty on this product around the world 165
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
- 52number of duty-free countries (MFN)
- 45%highest: Bahamas, Cayman Islands, Comoros
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 12% | 2023 · HS 2017 | ||
| 3.3% | 0% – 5% | 2023 | |
| 10% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 3.3% | 0% – 5% | 2021 · HS 2017 | |
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 1.9% | 0% – 3.7% | 2023 | |
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 17% | 5% – 26% | 2020 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 2.5% | 2023 | ||
| 0% | 2023 | ||
| 3.3% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 3.3% | 0% – 5% | 2021 · HS 2017 | |
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2.2%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 3.3% | 0% – 5% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 1.8%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 1.9% | 0% – 3.7% | 2023 | |
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5.8% | 5% – 6.5% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 6.3% | 6% – 6.5% | 2023 | |
| 12% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2021 · HS 2017 | |
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 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
- 53351 Prepared pigments, prepared opacifiers & prepared colours, vitrifiable enamels & glazes, engobes (slips), liquid lustres & similar preparations, of a kind used in the ceramic, enamelling/glass industry; glass frit & other glass, in the form of
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 35110 Paints and varnishes and related products
- ISIC Rev. 4 activity
- 2022 Manufacture of paints, varnishes and similar coatings, printing ink and mastics
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3207.40 | unchanged |
| 2012 | 3207.40 | unchanged |
| 2007 | 3207.40 | unchanged |
| 2002 | 3207.40 | unchanged |
| 1996 | 3207.40 | unchanged |
| 1992 | 3207.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N337256 U.S. CBP
The tariff classification of Powdered Glass from Japan
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.
-
CELEX 32026R2163 · Source: eur-lex.europa.eu
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
-
CELEX 32026R0274 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 3207.40 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 3207.40 covers 2 tariff lines and the duty is between 0% and 3.7%. 1 of them is duty-free.
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 Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of glass frit and glass powder into the UK came to £10.6m between September 2025 and August 2026 (up 14% on the year before); Japan supplied 30%, followed by Spain.
In 2024, countries exported glass frit and glass powder worth US$1.4bn (−2.1% year on year).
The largest exporter was Spain (US$283m), followed by China.
Products classified here
Questions and answers
What is the HS code for glass frit and other glass, in the form of powder, granules or flakes?
Glass frit and other glass, in the form of powder, granules or flakes fall under HS subheading 3207.40, part of heading 3207, in section VI of the Harmonized System.
What is the import duty on glass frit and other glass, in the form of… in the UK?
Under the UK Global Tariff, imports under 3207.40 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 glass frit and other glass, in the form of… in the EU?
Under the EU Combined Nomenclature, imports under 3207.40 from countries without a preferential agreement are charged at 0% to 3.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most glass frit and other glass, in the form of…?
Spain, with US$283m in 2024 (20.4% of world exports).
Which countries can export glass frit and glass powder 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on glass frit and glass powder?
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 glass frit and glass powder from?
In the 12 months to August 2026, the largest suppliers were Japan (30%), Spain (22%) and United States (18%), out of total imports of £10.6m.
Typical products
Everyday names, not part of the legal text.