Subheading · Chapter 34 · Heading 3403

3403.91

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

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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 schemeCountriesRate
standard rate (no agreement)—4%
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£3.6m-20.6% · previous 12 months
Average import price£4.29 per kg
Jan 2024: £235kFeb 2024: £661kMar 2024: £400kApr 2024: £664kMay 2024: £389kJun 2024: £260kJul 2024: £353kAug 2024: £242kSept 2024: £656kOct 2024: £324kNov 2024: £339kDec 2024: £141kJan 2025: £338kFeb 2025: £334kMar 2025: £459kApr 2025: £346kMay 2025: £402kJun 2025: £438kJul 2025: £537kAug 2025: £249kSept 2025: £332kOct 2025: £256kNov 2025: £360kDec 2025: £380kJan 2026: £340kFeb 2026: £287kMar 2026: £244kApr 2026: £195kMay 2026: £206kJun 2026: £391kJul 2026: £246kAug 2026: £385k 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
United States £2.2m 61.4% -22%
Germany £527k 14.6% -21.1%
Belgium £316k 8.7% -1.3%
Italy £297k 8.2% -26.2%
Spain £62k 1.7% +9.3%
Netherlands £60k 1.7% -67.1%
China £58k 1.6% +65.7%
France £32k 0.9% +294.5%

Same subheading in other tariffs

World trade in 2024

3403.91 · US$926m

Trade value (US$) no reported trade < US$93kUS$93k+US$1m+US$9m+> US$64m

Exports: 97
  1. Japan: US$413m
  2. Germany: US$168m
  3. China: US$64m
  4. Italy: US$61m
  5. United States: US$48m
  6. Netherlands: US$41m
  7. Spain: US$24m
  8. Singapore: US$13m
  9. United Kingdom: US$11m
  10. France: US$9m
  11. Taiwan: US$9m
  12. Türkiye: US$7m
  13. Hong Kong SAR China: US$6m
  14. South Korea: US$6m
  15. Belgium: US$6m
  16. Thailand: US$6m
  17. Malaysia: US$4m
  18. India: US$4m
  19. Israel: US$3m
  20. Argentina: US$2m
  21. Canada: US$2m
  22. Vietnam: US$2m
  23. Brazil: US$2m
  24. Austria: US$1m
  25. Poland: US$1m
  26. Sweden: US$1m
  27. Lithuania: US$1m
  28. Denmark: US$939k
  29. Slovenia: US$909k
  30. Indonesia: US$802k
  31. Mexico: US$626k
  32. Portugal: US$598k
  33. Switzerland: US$597k
  34. Luxembourg: US$543k
  35. Uruguay: US$472k
  36. Russia: US$423k
  37. Sri Lanka: US$422k
  38. Kenya: US$343k
  39. New Zealand: US$320k
  40. Kazakhstan: US$300k
  41. South Africa: US$298k
  42. Norway: US$283k
  43. Australia: US$223k
  44. Czechia: US$218k
  45. Latvia: US$194k
  46. Honduras: US$106k
  47. Bulgaria: US$93k
  48. Slovakia: US$92k
  49. Finland: US$80k
  50. Uzbekistan: US$79k
  51. Serbia: US$78k
  52. Colombia: US$72k
  53. Romania: US$59k
  54. Kuwait: US$57k
  55. Hungary: US$40k
  56. Guatemala: US$35k
  57. United Arab Emirates: US$34k
  58. Curaçao: US$34k
  59. Egypt: US$34k
  60. Estonia: US$30k

Top exporters

RankCountryValueShare
1 Japan US$413m 44.6%
2 Germany US$168m 18.1%
3 China US$64m 6.9%
4 Italy US$61m 6.6%
5 United States US$48m 5.2%
6 Netherlands US$41m 4.5%
7 Spain US$24m 2.5%
8 Singapore US$13m 1.4%
9 United Kingdom US$11m 1.2%
10 France US$9m 1%

Top importers

RankCountryValueShare
1 China US$406m 43.8%
2 India US$74m 8%
3 Vietnam US$68m 7.3%
4 Türkiye US$33m 3.5%
5 Thailand US$25m 2.7%
6 Indonesia US$23m 2.5%
7 Italy US$21m 2.3%
8 Pakistan US$19m 2.1%
9 Mexico US$18m 1.9%
10 South Korea US$16m 1.7%

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 countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 3% 0% – 6% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 0% – 10% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 4.6% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 0% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 4.4% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.6%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 10% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 6% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 14% 0% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 2.5% 0% – 5% 2023
Papua New Guinea 0% 2023
Paraguay 13% 11% – 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Suriname 5% 2023 · HS 2007
Switzerland 2.3%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 3% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 4.6% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 2023
United States 6.3% 6% – 6.5% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 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

HSCode
20173403.91unchanged
20123403.91unchanged
20073403.91unchanged
20023403.91unchanged
19963403.91unchanged
19923403.91unchanged

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 30 October 2019 · 3403.91.50.00

    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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

  3. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/734 of 26 March 2026 imposing a provisional anti-dumping duty on imports of yarns of polyamide originating in the People’s Republic of China

    CELEX 32026R0734 · Source: eur-lex.europa.eu

Rule changes →

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.

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