Subheading · Chapter 33 · Heading 3306
3306.10: Preparations for oral or dental hygiene, including denture: dentifrices
Toothpaste
Official description Dentifrices
3306.10 is the HS subheading for toothpaste, under heading 3306 in chapter 33.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3306 10 00 00 Dentifrices 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
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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 | |
| 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 |
|---|---|---|---|
| £81.6m | 37.4% | +3.6% | |
| £48m | 22% | +32.8% | |
| £31.1m | 14.3% | +16.7% | |
| £15.4m | 7.1% | -17.7% | |
| £9m | 4.1% | +55.5% | |
| £6m | 2.7% | +2.2% | |
| £5.1m | 2.3% | +22.6% | |
| £3.7m | 1.7% | +11% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$311kUS$311k+US$10m+US$84m+> US$421m
Exports: 160
- China: US$660m
- Poland: US$527m
- Mexico: US$480m
- Germany: US$437m
- Thailand: US$421m
- Slovakia: US$357m
- United States: US$285m
- United Kingdom: US$204m
- France: US$161m
- Italy: US$115m
- Netherlands: US$98m
- India: US$96m
- Belgium: US$92m
- Spain: US$86m
- Brazil: US$85m
- Ireland: US$84m
- Japan: US$71m
- Colombia: US$59m
- Denmark: US$59m
- Egypt: US$59m
- Switzerland: US$58m
- Guatemala: US$55m
- South Korea: US$54m
- Hungary: US$44m
- Bulgaria: US$43m
- Slovenia: US$40m
- United Arab Emirates: US$37m
- Vietnam: US$28m
- Czechia: US$27m
- South Africa: US$27m
- Sweden: US$24m
- Türkiye: US$22m
- Malaysia: US$22m
- Russia: US$22m
- Indonesia: US$20m
- Romania: US$17m
- Saudi Arabia: US$15m
- Luxembourg: US$10m
- New Zealand: US$10m
- Taiwan: US$9m
- Australia: US$7m
- Argentina: US$7m
- Latvia: US$6m
- Greece: US$6m
- Nepal: US$6m
- Lithuania: US$6m
- Singapore: US$6m
- Croatia: US$5m
- Portugal: US$5m
- Peru: US$4m
- Austria: US$4m
- Norway: US$4m
- Nigeria: US$4m
- Serbia: US$3m
- Armenia: US$3m
- Hong Kong SAR China: US$3m
- Canada: US$3m
- Estonia: US$3m
- Kenya: US$2m
- Côte d’Ivoire: US$2m
Trade value (US$) no reported trade < US$5mUS$5m+US$23m+US$70m+> US$157m
Imports: 219
- United States: US$298m
- Germany: US$258m
- United Kingdom: US$234m
- Canada: US$209m
- France: US$177m
- Philippines: US$160m
- Netherlands: US$157m
- Poland: US$143m
- Australia: US$136m
- China: US$127m
- Belgium: US$125m
- Malaysia: US$118m
- Italy: US$114m
- Russia: US$110m
- Spain: US$104m
- Türkiye: US$93m
- United Arab Emirates: US$87m
- Hong Kong SAR China: US$85m
- South Korea: US$83m
- Taiwan: US$81m
- Colombia: US$75m
- Austria: US$70m
- Czechia: US$66m
- Hungary: US$63m
- South Africa: US$56m
- Sweden: US$56m
- Ecuador: US$55m
- Japan: US$55m
- Denmark: US$54m
- Romania: US$54m
- Saudi Arabia: US$53m
- Chile: US$53m
- Peru: US$50m
- Costa Rica: US$49m
- Switzerland: US$48m
- Ukraine: US$47m
- Singapore: US$40m
- Vietnam: US$38m
- Israel: US$38m
- Portugal: US$33m
- Bulgaria: US$30m
- Kazakhstan: US$30m
- Norway: US$30m
- Kuwait: US$30m
- Mexico: US$28m
- Greece: US$28m
- New Zealand: US$27m
- Serbia: US$26m
- Dominican Republic: US$26m
- Ireland: US$26m
- Thailand: US$25m
- Venezuela: US$25m
- Croatia: US$24m
- Slovakia: US$23m
- Uzbekistan: US$23m
- Guatemala: US$22m
- Honduras: US$22m
- Azerbaijan: US$21m
- Argentina: US$21m
- Cambodia: US$21m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$660m | 12.9% | |
| 2 | US$527m | 10.3% | |
| 3 | US$480m | 9.4% | |
| 4 | US$437m | 8.5% | |
| 5 | US$421m | 8.2% | |
| 6 | US$357m | 7% | |
| 7 | US$285m | 5.5% | |
| 8 | US$204m | 4% | |
| 9 | US$161m | 3.1% | |
| 10 | US$115m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$298m | 5.8% | |
| 2 | US$258m | 5% | |
| 3 | US$234m | 4.6% | |
| 4 | US$209m | 4.1% | |
| 5 | US$177m | 3.4% | |
| 6 | US$160m | 3.1% | |
| 7 | US$157m | 3.1% | |
| 8 | US$143m | 2.8% | |
| 9 | US$136m | 2.7% | |
| 10 | US$127m | 2.5% |
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.
- 10%median duty
- 21number of duty-free countries (MFN)
- 45%highest: Egypt, Sudan, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 30% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 10% | 5% – 15% | 2021 · HS 2017 | |
| 20% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 3% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 3.8% | 0% – 5% | 2022 | |
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2022 · HS 2017 | |
| 6.5% | 2021 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 10% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 6.5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 45% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 13% | 0% – 20% | 2023 · HS 2017 | |
| 20% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 26% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 28%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 11% | 11% – 12% | 2017 · HS 2017 | |
| 3% | 0% – 6% | 2023 | |
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 3% – 7% | 2023 | |
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5.5% | 5% – 6.5% | 2023 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 6.5% | 2023 | ||
| 20% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 20% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 25%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 25% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0.4% | 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
- 5534 Preparations for oral/dental hygiene, including denture fixative pastes & powders; yarn used to clean between the teeth (dental floss), in individual retail packages
- End use (BEC Rev. 5)
- Consumption goods · BEC 713101
- CPC 2.1 product
- 35323 Perfume and toilet preparations
- ISIC Rev. 4 activity
- 2023 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3306.10 | unchanged |
| 2012 | 3306.10 | unchanged |
| 2007 | 3306.10 | unchanged |
| 2002 | 3306.10 | unchanged |
| 1996 | 3306.10 | unchanged |
| 1992 | 3306.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
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.
- N364504 U.S. CBP
The tariff classification of Lebon Toothpaste from France
- N291967 U.S. CBP
The tariff classification of Skin Perfecting Cream, SynerG4 Toothpaste, and K-21 Mineral Supplement from CanadaMr. Joseph F. WalterLivingston International670 Young StreetTonawanda, NY 14150
- 600012691 HMRC
A toothpaste used for cleaning teeth and gums. It is in a 60ml pink bottle with a pump dispenser and a clear plastic lid. Made in China. Ingredients: Aqua, Sorbitol, Glycerin. Hydrated Silica, PEG-400, Cellulose Gum, Xanthan Gum, Sodium Lauryl Sulfate, Methylparaben, Sodium Flouride, Tetrasodium…
- 600012692 HMRC
A grape flavour toothpaste used for cleaning teeth and gums. It is in a mauve 60ml bottle with a pump dispenser and a clear plastic lid. Produced in China. Ingredients: Aqua, Sorbitol, Glycerin, Hydrated Silica, PEG-400, Cellulose Gum, Xantham Gum, Sodium Lauryl Sulfate, Methylparaben, Sodium…
- 600012693 HMRC
A peach flavour toothpaste used for cleaning teeth and gums. It is in a yellow 60ml bottle with a pump dispenser and a clear plastic lid. Produced in China. Ingredients: Aqua, Sorbitol, Water Glycerin, Hydrated Silica, PEG-400, Cellulose Gum, Xantham Gum, Sodium Lauryl Sulfate, Methylparaben,…
- 600012334 HMRC
Hemp Toothpaste with Toothbrush Hemp Toothpaste to clean teeth with a 'free' plastic toothbrush, green and cream in colour. Packaged together within a box. Ingredients: Aqua, Sorbitol, Hydrated Silica, Sodium Lauryl Suifate, Cellulose Gum, Aroma, Cocamidopropyl Betaine, Peg 400, Cannabis Sativa…
- 600011747 HMRC
This product is toothpaste with a free toothbrush which is used to clean your teeth and remove debris and plague from teeth and gums. This product is made in China. Ingredients Include Water, Sorbitol, Hydrated Silica, Propylene Glycol, Sodium Lauryl Sulphate, Cellulose Gum, Aroma, Sodium…
- 600011756 HMRC
This product is a teeth whitening powder which helps reduces common stains on teeth and optically correct yellow tones on teeth. It is made in China. Ingredients Include Calcium carbonate, Hydrated Silica, Sorbitol, Sodium Lauroyl Sarcosinate, Sodium Phytate, Flavour, Aspartame and Menthol.
9 rulings in total for this code
Subheading 3306.10 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 3306.10; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 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 toothpaste worth £217.9m (up 11% on the year before), at an average of £4.21 per kg; Poland supplied 37%, followed by Slovakia.
World trade in toothpaste reached US$5bn in 2024, up 3% on 2023.
China was the largest exporter with 12.9% of the total, ahead of Poland.
Products classified here
Questions and answers
What is the HS code for preparations for oral or dental hygiene, including denture: dentifrices?
Preparations for oral or dental hygiene, including denture: dentifrices fall under HS subheading 3306.10, part of heading 3306, in section VI of the Harmonized System.
What is the import duty on preparations for oral or dental hygiene in the UK?
Under the UK Global Tariff, imports under 3306.10 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 oral or dental hygiene in the EU?
Under the EU Combined Nomenclature, imports under 3306.10 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 oral or dental hygiene?
China, with US$660m in 2024 (12.9% of world exports).
Which countries can export toothpaste 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 toothpaste?
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 toothpaste from?
In the 12 months to August 2026, the largest suppliers were Poland (37%), Slovakia (22%) and Germany (14%), out of total imports of £217.9m.
Typical products
Everyday names, not part of the legal text.