Subheading · Chapter 33 · Heading 3305

3305.20

3305.20: Preparations for permanent waving or straightening

3305.20 is a six-digit subheading of heading 3305, preparations for use on the hair, chapter 33.

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: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3305 20 00 00 Preparations for permanent waving or straightening 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 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

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
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–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£3.3m-0.8% · previous 12 months
Average import price£7.43 per kg
Jan 2024: £176kFeb 2024: £219kMar 2024: £169kApr 2024: £181kMay 2024: £491kJun 2024: £502kJul 2024: £213kAug 2024: £261kSept 2024: £261kOct 2024: £441kNov 2024: £373kDec 2024: £257kJan 2025: £292kFeb 2025: £341kMar 2025: £335kApr 2025: £162kMay 2025: £193kJun 2025: £124kJul 2025: £260kAug 2025: £307kSept 2025: £300kOct 2025: £316kNov 2025: £455kDec 2025: £397kJan 2026: £191kFeb 2026: £254kMar 2026: £160kApr 2026: £301kMay 2026: £151kJun 2026: £238kJul 2026: £341kAug 2026: £216k 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
China £443k 13.3% +253.3%
Spain £440k 13.2% +11.3%
United States £429k 12.9% -0.3%
South Africa £332k 10% -18.3%
Italy £317k 9.5% +145%
South Korea £311k 9.4% -44.8%
Germany £189k 5.7% +0.3%
Brazil £122k 3.7% +90.1%

Same subheading in other tariffs

World trade in 2024

3305.20 · US$158m

Trade value (US$) no reported trade < US$86kUS$86k+US$785k+US$6m+> US$10m

Exports: 119
  1. United States: US$17m
  2. South Africa: US$11m
  3. Italy: US$11m
  4. China: US$10m
  5. Japan: US$10m
  6. Brazil: US$9m
  7. Côte d’Ivoire: US$8m
  8. Uganda: US$8m
  9. Germany: US$7m
  10. Thailand: US$7m
  11. South Korea: US$7m
  12. Canada: US$6m
  13. Spain: US$6m
  14. Peru: US$5m
  15. France: US$4m
  16. Hong Kong SAR China: US$4m
  17. United Kingdom: US$3m
  18. Egypt: US$2m
  19. Poland: US$2m
  20. Netherlands: US$2m
  21. Israel: US$2m
  22. Kenya: US$2m
  23. Nigeria: US$1m
  24. Russia: US$1m
  25. Singapore: US$1m
  26. Sweden: US$989k
  27. United Arab Emirates: US$948k
  28. Greece: US$792k
  29. Saudi Arabia: US$785k
  30. Türkiye: US$726k
  31. Belgium: US$691k
  32. Slovakia: US$644k
  33. Portugal: US$637k
  34. Romania: US$590k
  35. Czechia: US$587k
  36. Colombia: US$512k
  37. Finland: US$452k
  38. Australia: US$417k
  39. Malaysia: US$405k
  40. Lebanon: US$363k
  41. Denmark: US$321k
  42. Mexico: US$308k
  43. Uruguay: US$288k
  44. Indonesia: US$203k
  45. Vietnam: US$186k
  46. Pakistan: US$183k
  47. Lithuania: US$156k
  48. Estonia: US$155k
  49. India: US$145k
  50. Latvia: US$136k
  51. Philippines: US$133k
  52. Slovenia: US$129k
  53. Congo - Kinshasa: US$120k
  54. Austria: US$104k
  55. Kazakhstan: US$98k
  56. Croatia: US$89k
  57. Switzerland: US$86k
  58. Taiwan: US$77k
  59. Guatemala: US$77k
  60. Hungary: US$69k

Top exporters

RankCountryValueShare
1 United States US$17m 10.6%
2 South Africa US$11m 7.2%
3 Italy US$11m 6.8%
4 China US$10m 6.6%
5 Japan US$10m 6.3%
6 Brazil US$9m 6%
7 Côte d’Ivoire US$8m 5.1%
8 Uganda US$8m 4.8%
9 Germany US$7m 4.5%
10 Thailand US$7m 4.4%

Top importers

RankCountryValueShare
1 United States US$11m 6.8%
2 Tanzania US$9m 5.7%
3 South Korea US$5m 3.4%
4 Germany US$5m 3.2%
5 Netherlands US$5m 3%
6 Vietnam US$4m 2.8%
7 France US$4m 2.8%
8 Spain US$4m 2.7%
9 Canada US$4m 2.6%
10 United Kingdom US$4m 2.4%

Subheading 3305.20 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 3305.20; the duty is duty-free.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 173 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 £3.3m (down 1% on the year before), at an average of £7.43 per kg; China supplied 13%, followed by Spain.

World trade in these goods reached US$158m in 2024, down 8.5% on 2023.

The United States was the largest exporter with 10.6% of the total, ahead of South Africa.

Products classified here

Questions and answers

What is the HS code for preparations for permanent waving or straightening?

Preparations for permanent waving or straightening fall under HS subheading 3305.20, part of heading 3305, in section VI of the Harmonized System.

What is the import duty on preparations for permanent waving or straightening in the UK?

Under the UK Global Tariff, imports under 3305.20 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 preparations for permanent waving or straightening in the EU?

Under the EU Combined Nomenclature, imports under 3305.20 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 preparations for permanent waving or straightening?

The United States, with US$17m in 2024 (10.6% of world exports).

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

173 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 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 China (13%), Spain (13%) and United States (13%), out of total imports of £3.3m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.