Subheading · Chapter 33 · Heading 3306

3306.10

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

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. 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 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–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

last 12 months£217.9m+10.8% · previous 12 months
Average import price£4.21 per kg
Jan 2024: £14.1mFeb 2024: £13.6mMar 2024: £15.5mApr 2024: £15.2mMay 2024: £17.4mJun 2024: £16.3mJul 2024: £15.9mAug 2024: £16mSept 2024: £14.5mOct 2024: £17.7mNov 2024: £16.5mDec 2024: £17.7mJan 2025: £15mFeb 2025: £13.9mMar 2025: £17mApr 2025: £17.4mMay 2025: £16.1mJun 2025: £17.2mJul 2025: £17.4mAug 2025: £16.1mSept 2025: £18.7mOct 2025: £19.8mNov 2025: £17.9mDec 2025: £16.7mJan 2026: £15.6mFeb 2026: £17.9mMar 2026: £19.3mApr 2026: £18.1mMay 2026: £19.3mJun 2026: £20mJul 2026: £18mAug 2026: £16.5m 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
Poland £81.6m 37.4% +3.6%
Slovakia £48m 22% +32.8%
Germany £31.1m 14.3% +16.7%
China £15.4m 7.1% -17.7%
Italy £9m 4.1% +55.5%
France £6m 2.7% +2.2%
South Korea £5.1m 2.3% +22.6%
United States £3.7m 1.7% +11%

Same subheading in other tariffs

World trade in 2024

3306.10 · US$5bn

Trade value (US$) no reported trade < US$311kUS$311k+US$10m+US$84m+> US$421m

Exports: 160
  1. China: US$660m
  2. Poland: US$527m
  3. Mexico: US$480m
  4. Germany: US$437m
  5. Thailand: US$421m
  6. Slovakia: US$357m
  7. United States: US$285m
  8. United Kingdom: US$204m
  9. France: US$161m
  10. Italy: US$115m
  11. Netherlands: US$98m
  12. India: US$96m
  13. Belgium: US$92m
  14. Spain: US$86m
  15. Brazil: US$85m
  16. Ireland: US$84m
  17. Japan: US$71m
  18. Colombia: US$59m
  19. Denmark: US$59m
  20. Egypt: US$59m
  21. Switzerland: US$58m
  22. Guatemala: US$55m
  23. South Korea: US$54m
  24. Hungary: US$44m
  25. Bulgaria: US$43m
  26. Slovenia: US$40m
  27. United Arab Emirates: US$37m
  28. Vietnam: US$28m
  29. Czechia: US$27m
  30. South Africa: US$27m
  31. Sweden: US$24m
  32. Türkiye: US$22m
  33. Malaysia: US$22m
  34. Russia: US$22m
  35. Indonesia: US$20m
  36. Romania: US$17m
  37. Saudi Arabia: US$15m
  38. Luxembourg: US$10m
  39. New Zealand: US$10m
  40. Taiwan: US$9m
  41. Australia: US$7m
  42. Argentina: US$7m
  43. Latvia: US$6m
  44. Greece: US$6m
  45. Nepal: US$6m
  46. Lithuania: US$6m
  47. Singapore: US$6m
  48. Croatia: US$5m
  49. Portugal: US$5m
  50. Peru: US$4m
  51. Austria: US$4m
  52. Norway: US$4m
  53. Nigeria: US$4m
  54. Serbia: US$3m
  55. Armenia: US$3m
  56. Hong Kong SAR China: US$3m
  57. Canada: US$3m
  58. Estonia: US$3m
  59. Kenya: US$2m
  60. Côte d’Ivoire: US$2m

Top exporters

RankCountryValueShare
1 China US$660m 12.9%
2 Poland US$527m 10.3%
3 Mexico US$480m 9.4%
4 Germany US$437m 8.5%
5 Thailand US$421m 8.2%
6 Slovakia US$357m 7%
7 United States US$285m 5.5%
8 United Kingdom US$204m 4%
9 France US$161m 3.1%
10 Italy US$115m 2.2%

Top importers

RankCountryValueShare
1 United States US$298m 5.8%
2 Germany US$258m 5%
3 United Kingdom US$234m 4.6%
4 Canada US$209m 4.1%
5 France US$177m 3.4%
6 Philippines US$160m 3.1%
7 Netherlands US$157m 3.1%
8 Poland US$143m 2.8%
9 Australia US$136m 2.7%
10 China 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 countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 5% – 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 3% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 3.8% 0% – 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 10% 0% – 20% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 10% 0% – 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 3% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 25% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 45% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 13% 0% – 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 15% 2023
Iran 26% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 28%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 10% 2023 · HS 2017
Micronesia 25% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 11% 11% – 12% 2017 · HS 2017
Panama 3% 0% – 6% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 5% 3% – 7% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5.5% 5% – 6.5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 6.5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 13% 0% – 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 25%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 25% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 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

HSCode
20173306.10unchanged
20123306.10unchanged
20073306.10unchanged
20023306.10unchanged
19963306.10unchanged
19923306.10unchanged

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 18 September 2026 · 3306.10.00.00

    The tariff classification of Lebon Toothpaste from France

  • N291967 U.S. CBP 28 November 2017 · 3306.10.00.00

    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 19 March 2025 – 18 March 2028 · 3306 10 00 00

    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 19 March 2025 – 18 March 2028 · 3306 10 00 00

    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 17 March 2025 – 16 March 2028 · 3306 10 00 00

    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 4 March 2025 – 3 March 2028 · 3306 10 00 00

    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 14 November 2024 – 13 November 2027 · 3306 10 00 00

    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 14 November 2024 – 13 November 2027 · 3306 10 00 00

    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.

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Typical products

Everyday names, not part of the legal text.