Subheading · Chapter 33 · Heading 3306

3306.90

3306.90: Preparations for oral or dental hygiene, including denture: other

Other oral hygiene products

Official description Other

3306.90 is the HS subheading for other oral hygiene products, 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 90 00 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 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£113.7m+4.5% · previous 12 months
Average import price£2.50 per kg
Jan 2024: £8.9mFeb 2024: £9mMar 2024: £9.2mApr 2024: £10.6mMay 2024: £8.3mJun 2024: £9.8mJul 2024: £11.4mAug 2024: £8.1mSept 2024: £7.8mOct 2024: £11.6mNov 2024: £10.2mDec 2024: £8.7mJan 2025: £7.2mFeb 2025: £8.8mMar 2025: £8.3mApr 2025: £9.5mMay 2025: £9.6mJun 2025: £9.8mJul 2025: £9.5mAug 2025: £7.6mSept 2025: £9.9mOct 2025: £11.2mNov 2025: £12mDec 2025: £6.8mJan 2026: £7.3mFeb 2026: £9.1mMar 2026: £10.9mApr 2026: £9.4mMay 2026: £9.2mJun 2026: £10.7mJul 2026: £9.2mAug 2026: £8m 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
Italy £36m 31.7% -6.5%
Germany £24.8m 21.8% +1.8%
Poland £15.1m 13.3% +44.2%
China £8.5m 7.4% +29.9%
United States £7.2m 6.4% +9.5%
Ireland £7.2m 6.3% +11.7%
Bulgaria £4.5m 4% -23.9%
France £2.1m 1.8% +12.4%

Same subheading in other tariffs

World trade in 2024

3306.90 · US$2.1bn

Trade value (US$) no reported trade < US$281.4kUS$281.4k+US$6m+US$29.7m+> US$262.1m

Exports: 143
  1. Ireland: US$291.9m
  2. United States: US$284.9m
  3. Germany: US$275.9m
  4. Italy: US$262.1m
  5. Thailand: US$115.5m
  6. Poland: US$106.3m
  7. China: US$97.7m
  8. Spain: US$73m
  9. United Kingdom: US$66.6m
  10. Canada: US$54.8m
  11. France: US$50.3m
  12. Netherlands: US$40.6m
  13. Switzerland: US$33m
  14. Brazil: US$29.7m
  15. Colombia: US$29.3m
  16. Belgium: US$23.2m
  17. South Africa: US$23m
  18. Denmark: US$22.2m
  19. South Korea: US$19.2m
  20. Argentina: US$17.8m
  21. Luxembourg: US$16.9m
  22. Czechia: US$16.8m
  23. Hungary: US$15.6m
  24. Japan: US$13.7m
  25. Sweden: US$12.7m
  26. Australia: US$10.8m
  27. Bulgaria: US$10.7m
  28. Austria: US$8.5m
  29. Slovakia: US$8.3m
  30. India: US$8.2m
  31. Mexico: US$7.9m
  32. Türkiye: US$6.1m
  33. Malaysia: US$6m
  34. Greece: US$5.4m
  35. Lithuania: US$5.1m
  36. Guatemala: US$4.5m
  37. Indonesia: US$4.5m
  38. Latvia: US$4.4m
  39. Israel: US$4.3m
  40. Portugal: US$3.7m
  41. Russia: US$3.1m
  42. United Arab Emirates: US$3.1m
  43. Tanzania: US$2.8m
  44. Romania: US$2.6m
  45. Taiwan: US$2.4m
  46. Slovenia: US$2.4m
  47. Singapore: US$2.4m
  48. New Zealand: US$1.7m
  49. Serbia: US$1.5m
  50. Croatia: US$1.5m
  51. Armenia: US$1.5m
  52. Norway: US$1.3m
  53. Finland: US$1.1m
  54. Vietnam: US$1.1m
  55. Hong Kong SAR China: US$984.6k
  56. Cyprus: US$877.8k
  57. Estonia: US$839.6k
  58. Ukraine: US$641.3k
  59. San Marino: US$491.4k
  60. Belarus: US$421.9k

Top exporters

RankCountryValueShare
1 Ireland US$291.9m 13.7%
2 United States US$284.9m 13.4%
3 Germany US$275.9m 13%
4 Italy US$262.1m 12.3%
5 Thailand US$115.5m 5.4%
6 Poland US$106.3m 5%
7 China US$97.7m 4.6%
8 Spain US$73m 3.4%
9 United Kingdom US$66.6m 3.1%
10 Canada US$54.8m 2.6%

Top importers

RankCountryValueShare
1 United States US$170.3m 8%
2 Germany US$159.3m 7.5%
3 United Kingdom US$141.7m 6.7%
4 Japan US$103.9m 4.9%
5 Mexico US$89.5m 4.2%
6 Poland US$79.4m 3.7%
7 Canada US$75.9m 3.6%
8 France US$73.7m 3.5%
9 Netherlands US$64.4m 3%
10 Spain US$60.5m 2.8%

Binding rulings for similar goods 12

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.

  • N342147 U.S. CBP 13 September 2024 · 3306.90.00.00

    The tariff classification of Dr. Dent.co Professional Teeth Whitening Strips from China

  • N340172 U.S. CBP 11 June 2024 · 3306.90.00.00

    The tariff classification of a Coffee Lid and Mouthwash Pod from China

  • N322906 U.S. CBP 8 December 2021 · 3306.90.00.00

    The tariff classification of AVSystems Spray from Costa Rica

  • N290009 U.S. CBP 3 October 2017 · 3306.90.00.00

    The tariff classification for the Weekend Survivalist™, Weekend Defender™, and the Weekend Refresher™ multipurpose tools from China.

  • 600012640 HMRC 12 March 2025 – 11 March 2028 · 3306 90 00 00

    This product is a mouthwash and anti-plaque solution, used to rinse the mouth after brushing, leaving the breath feeling fresh and resisting the build up of plaque and stains on the teeth. A PP bottle heat sealed upright into two halves. One half contains a blue anti-plaque mouthwash solution. The…

  • 600012632 HMRC 11 March 2025 – 10 March 2028 · 3306 90 00 00

    Mouthwash Peach flavoured mouthwash that is used to leave your mouth feeling clean and fresh, helping to prevent surface stains on your teeth. Put up for retail sale in a yellow plastic bottle with a yellow lid. 330ml. Ingredients: Aqua(Water), (Sorbitol, Water), Peg-40 Hydrogenated Castor Oil,…

  • 600012633 HMRC 11 March 2025 – 10 March 2028 · 3306 90 00 00

    Mouthwash Watermelon flavoured mouthwash that is used to leave your mouth feeling clean and fresh, helping to prevent surface stains on your teeth. Put up for retail sale in a red plastic bottle with a red lid. 330ml Ingredients: Aqua(Water), (Sorbitol, Water), Peg-40 Hydrogenated Castor Oil,…

  • 600012634 HMRC 11 March 2025 – 10 March 2028 · 3306 90 00 00

    Mouthwash Grape flavoured mouthwash that is used to leave your mouth feeling clean and fresh, helping to prevent surface stains on your teeth. Put up for retail sale in a purple plastic bottle with a purple lid. Ingredients: Aqua(Water), (Sorbitol, Water), Peg-40 Hydrogenated Castor Oil, Sodium…

  • 600011734 HMRC 14 November 2024 – 13 November 2027 · 3306 90 00 00

    Purple Whitening Mouthwash Oral Care Mouthwash which is used to to rinse teeth, gums, and mouth Freshens breath Helps prevent stains Helps to prevent against plaque 500ml bottle with screw top

  • 600011744 HMRC 14 November 2024 – 13 November 2027 · 3306 90 00 00

    This product is a breath freshener that is used to provide long last fresh breath and is made in China. Ingredients Water, Glycerin, Sorbitol, Sodium Saccharin, Sodium Benzoate, Chloride, Menthyl Salicylate, Leaf Oil, Oleth-15, Citric Acid.

12 rulings in total for this code

Subheading 3306.90 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 3306.90; 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 other oral hygiene products worth £113.7m (up 5% on the year before), at an average of £2.50 per kg; Italy supplied 32%, followed by Germany.

World trade in other oral hygiene products reached US$2.1bn in 2024, up 3.2% on 2023.

Ireland was the largest exporter with 13.7% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for preparations for oral or dental hygiene, including denture: other?

Preparations for oral or dental hygiene, including denture: other fall under HS subheading 3306.90, 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 3306.90 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 3306.90 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?

Ireland, with US$291.9m in 2024 (13.7% of world exports).

Which countries can export other oral hygiene products 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 other oral hygiene products?

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 other oral hygiene products from?

In the 12 months to August 2026, the largest suppliers were Italy (32%), Germany (22%) and Poland (13%), out of total imports of £113.7m.