Subheading · Chapter 34 · Heading 3403
3403.91: Preparations for the treatment of textile materials, leather, furskins or other materials
Subheading 3403.91 belongs to heading 3403 (lubricating preparations) in chapter 34.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3403 91 00 00 Preparations for the treatment of textile materials, leather, furskins or other materials 4%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea, Ukraine
- Legal act
- S.I. 2019/411, S.I. 2022/395
- Documents
- Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/583
- Documents
- L100 Import licence "controlled substances" (ozone), issued by the Commission
- Y902
- 9Y06
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| 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 |
|---|---|---|---|
| £2.2m | 61.4% | -22% | |
| £527k | 14.6% | -21.1% | |
| £316k | 8.7% | -1.3% | |
| £297k | 8.2% | -26.2% | |
| £62k | 1.7% | +9.3% | |
| £60k | 1.7% | -67.1% | |
| £58k | 1.6% | +65.7% | |
| £32k | 0.9% | +294.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$93kUS$93k+US$1m+US$9m+> US$64m
Exports: 97
- Japan: US$413m
- Germany: US$168m
- China: US$64m
- Italy: US$61m
- United States: US$48m
- Netherlands: US$41m
- Spain: US$24m
- Singapore: US$13m
- United Kingdom: US$11m
- France: US$9m
- Taiwan: US$9m
- Türkiye: US$7m
- Hong Kong SAR China: US$6m
- South Korea: US$6m
- Belgium: US$6m
- Thailand: US$6m
- Malaysia: US$4m
- India: US$4m
- Israel: US$3m
- Argentina: US$2m
- Canada: US$2m
- Vietnam: US$2m
- Brazil: US$2m
- Austria: US$1m
- Poland: US$1m
- Sweden: US$1m
- Lithuania: US$1m
- Denmark: US$939k
- Slovenia: US$909k
- Indonesia: US$802k
- Mexico: US$626k
- Portugal: US$598k
- Switzerland: US$597k
- Luxembourg: US$543k
- Uruguay: US$472k
- Russia: US$423k
- Sri Lanka: US$422k
- Kenya: US$343k
- New Zealand: US$320k
- Kazakhstan: US$300k
- South Africa: US$298k
- Norway: US$283k
- Australia: US$223k
- Czechia: US$218k
- Latvia: US$194k
- Honduras: US$106k
- Bulgaria: US$93k
- Slovakia: US$92k
- Finland: US$80k
- Uzbekistan: US$79k
- Serbia: US$78k
- Colombia: US$72k
- Romania: US$59k
- Kuwait: US$57k
- Hungary: US$40k
- Guatemala: US$35k
- United Arab Emirates: US$34k
- Curaçao: US$34k
- Egypt: US$34k
- Estonia: US$30k
Trade value (US$) no reported trade < US$233kUS$233k+US$2m+US$8m+> US$23m
Imports: 177
- China: US$406m
- India: US$74m
- Vietnam: US$68m
- Türkiye: US$33m
- Thailand: US$25m
- Indonesia: US$23m
- Italy: US$21m
- Pakistan: US$19m
- Mexico: US$18m
- South Korea: US$16m
- Brazil: US$15m
- United States: US$14m
- Bangladesh: US$12m
- Taiwan: US$12m
- France: US$11m
- Egypt: US$9m
- Germany: US$9m
- Spain: US$8m
- Hong Kong SAR China: US$6m
- United Kingdom: US$6m
- Belgium: US$5m
- Netherlands: US$5m
- Austria: US$5m
- Saudi Arabia: US$5m
- Poland: US$4m
- Argentina: US$4m
- United Arab Emirates: US$4m
- Portugal: US$4m
- Denmark: US$4m
- Canada: US$4m
- Malaysia: US$3m
- South Africa: US$3m
- Russia: US$3m
- Peru: US$3m
- Switzerland: US$2m
- Colombia: US$2m
- Israel: US$2m
- Singapore: US$2m
- Uzbekistan: US$2m
- Sweden: US$2m
- Morocco: US$2m
- Belarus: US$2m
- Sri Lanka: US$2m
- Hungary: US$2m
- Czechia: US$2m
- Kazakhstan: US$2m
- Guatemala: US$2m
- Uruguay: US$2m
- Slovakia: US$2m
- Iran: US$2m
- Lithuania: US$2m
- Cambodia: US$2m
- Norway: US$1m
- Algeria: US$1m
- Japan: US$1m
- Romania: US$1m
- Philippines: US$1m
- Ukraine: US$1m
- Paraguay: US$1m
- Honduras: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$413m | 44.6% | |
| 2 | US$168m | 18.1% | |
| 3 | US$64m | 6.9% | |
| 4 | US$61m | 6.6% | |
| 5 | US$48m | 5.2% | |
| 6 | US$41m | 4.5% | |
| 7 | US$24m | 2.5% | |
| 8 | US$13m | 1.4% | |
| 9 | US$11m | 1.2% | |
| 10 | US$9m | 1% |
Import duty on this product around the world 162
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
- 36number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Burundi
162
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 3% | 0% – 6% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2019 · HS 2017 | |
| 2.5% | 0% – 5% | 2022 | |
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 4.6% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 4.4% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2.6%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 14% | 0% – 20% | 2023 | |
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 13% | 11% – 14% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 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 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2007 | ||
| 2.3%* | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 3% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 4.6% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2023 | ||
| 6.3% | 6% – 6.5% | 2023 | |
| 14% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 7.5% | 5% – 10% | 2017 · HS 2017 | |
| 0% | 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
- 59773 Preparations for the treatment of textile materials, leather, furskins/other materials, containing oils/greases other than of petroleum/bituminous minerals
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 35430 Lubricating preparations and preparations of a kind used for the oil or grease treatment of materials, except of petroleum; prepared additives for mineral oils; prepared liquids for hydraulic transmission, except of petroleum; anti-freezing preparations and prepared de-icing fluids
- ISIC Rev. 4 activity
- 2029 Manufacture of other chemical products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3403.91 | unchanged |
| 2012 | 3403.91 | unchanged |
| 2007 | 3403.91 | unchanged |
| 2002 | 3403.91 | unchanged |
| 1996 | 3403.91 | unchanged |
| 1992 | 3403.91 | 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.
- N306723 U.S. CBP
The tariff classification of “RugSafe Cotton Fresh Rug Wash,” “RugSafe Fleece Wash,” “RugSafe Merino and Wool Wash,” “RugSafe Numnah, Boot and Bandage Wash,” and “RugSafe Sheepskin Conditioner” from the United Kingdom
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 32026R0734 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 3403.91; the duty is 4%.
Subheading 3403.91 is a single line in the EU Combined Nomenclature, where the duty is 4.6%.
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 4%.
Imports of these goods into the UK came to £3.6m between September 2025 and August 2026 (down 21% on the year before); United States supplied 61%, followed by Germany.
In 2024, countries exported these goods worth US$926m (+4.9% year on year).
The largest exporter was Japan (US$413m), followed by Germany.
Questions and answers
What is the HS code for preparations for the treatment of textile materials, leather, furskins or other materials?
Preparations for the treatment of textile materials, leather, furskins or other materials fall under HS subheading 3403.91, part of heading 3403, in section VI of the Harmonized System.
What is the import duty on preparations for the treatment of textile… in the UK?
Under the UK Global Tariff, imports under 3403.91 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on preparations for the treatment of textile… in the EU?
Under the EU Combined Nomenclature, imports under 3403.91 from countries without a preferential agreement are charged at 4.6%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most preparations for the treatment of textile…?
Japan, with US$413m in 2024 (44.6% of world exports).
Which countries can export these goods 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 4% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were United States (61%), Germany (15%) and Belgium (9%), out of total imports of £3.6m.