Subheading · Chapter 34 · Heading 3403

3403.99

3403.99: Lubricating preparations: other, other

Other lubricants (no petroleum oil)

Official description Other

3403.99 is the HS subheading for other lubricants (no petroleum oil), under heading 3403 in chapter 34.

What you pay

Importing into UK

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3403 99 00 00 Other 4%+2

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 2

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • 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 controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£76.5m+11.5% · previous 12 months
Average import price£6.78 per kg
Jan 2024: £5.5mFeb 2024: £5.5mMar 2024: £5.8mApr 2024: £7mMay 2024: £6.5mJun 2024: £7mJul 2024: £5.9mAug 2024: £6.5mSept 2024: £5.5mOct 2024: £5.5mNov 2024: £6.1mDec 2024: £4.5mJan 2025: £5.3mFeb 2025: £5.2mMar 2025: £6.2mApr 2025: £5.5mMay 2025: £6.9mJun 2025: £5.6mJul 2025: £6.8mAug 2025: £5.6mSept 2025: £6.6mOct 2025: £5.3mNov 2025: £5.5mDec 2025: £6.1mJan 2026: £5.7mFeb 2026: £6.7mMar 2026: £7.1mApr 2026: £6.5mMay 2026: £6.1mJun 2026: £7.3mJul 2026: £7.9mAug 2026: £5.9m 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 £26.9m 35.2% +4.7%
Germany £13.6m 17.8% +2.2%
Belgium £8.5m 11.1% +38.7%
Netherlands £7m 9.1% +34.9%
France £5.4m 7.1% +4.4%
Spain £4m 5.2% +21.1%
Italy £2m 2.6% +12.9%
Japan £1.8m 2.3% -11%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

3403.99 · US$4.8bn

Trade value (US$) no reported trade < US$112.8kUS$112.8k+US$3.1m+US$41.5m+> US$269.8m

Exports: 171
  1. United States: US$1.2bn
  2. Germany: US$872.4m
  3. Japan: US$486.7m
  4. Belgium: US$294.9m
  5. Netherlands: US$282m
  6. France: US$269.8m
  7. China: US$243.7m
  8. Spain: US$127.2m
  9. Italy: US$125.5m
  10. Canada: US$108.3m
  11. United Kingdom: US$102.6m
  12. Singapore: US$90.7m
  13. Switzerland: US$88.7m
  14. South Korea: US$87.4m
  15. Taiwan: US$43.4m
  16. Austria: US$43.3m
  17. India: US$41.5m
  18. Thailand: US$30.9m
  19. Türkiye: US$29.3m
  20. Sweden: US$28.9m
  21. Malaysia: US$28.4m
  22. Poland: US$25.9m
  23. Czechia: US$23.1m
  24. Brazil: US$17.7m
  25. Denmark: US$16.4m
  26. Australia: US$16.4m
  27. United Arab Emirates: US$14m
  28. South Africa: US$13.5m
  29. Hong Kong SAR China: US$13.1m
  30. Mexico: US$12.8m
  31. Kuwait: US$10.3m
  32. Argentina: US$9.6m
  33. Slovenia: US$7.2m
  34. Norway: US$7.2m
  35. Russia: US$5.2m
  36. Kenya: US$5.1m
  37. Romania: US$4.8m
  38. Lithuania: US$4.5m
  39. Finland: US$4m
  40. Hungary: US$3.5m
  41. Ireland: US$3.1m
  42. Indonesia: US$3.1m
  43. Kazakhstan: US$2.9m
  44. Vietnam: US$2.7m
  45. Sri Lanka: US$2.7m
  46. Portugal: US$2.6m
  47. Slovakia: US$2.5m
  48. Greece: US$2.2m
  49. Estonia: US$2m
  50. Costa Rica: US$1.8m
  51. Colombia: US$1.7m
  52. Philippines: US$1.6m
  53. Bulgaria: US$1.5m
  54. Ukraine: US$1.5m
  55. Israel: US$1.5m
  56. New Zealand: US$1.3m
  57. Egypt: US$1.3m
  58. Uzbekistan: US$1.1m
  59. Croatia: US$1m
  60. Luxembourg: US$1m

Top exporters

RankCountryValueShare
1 United States US$1.2bn 23.9%
2 Germany US$872.4m 18%
3 Japan US$486.7m 10%
4 Belgium US$294.9m 6.1%
5 Netherlands US$282m 5.8%
6 France US$269.8m 5.6%
7 China US$243.7m 5%
8 Spain US$127.2m 2.6%
9 Italy US$125.5m 2.6%
10 Canada US$108.3m 2.2%

Top importers

RankCountryValueShare
1 China US$610.2m 12.6%
2 Germany US$272.4m 5.6%
3 United States US$246.5m 5.1%
4 Mexico US$245.2m 5.1%
5 Canada US$189.6m 3.9%
6 India US$180.8m 3.7%
7 Belgium US$177.6m 3.7%
8 Netherlands US$143.7m 3%
9 France US$141.9m 2.9%
10 Thailand US$140.4m 2.9%

The UK Global Tariff has one tariff line for subheading 3403.99; the duty is 4%.

Subheading 3403.99 is a single line in the EU Combined Nomenclature, where the duty is 4.6%.

175 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 other lubricants (no petroleum oil) into the UK came to £76.5m between September 2025 and August 2026 (up 12% on the year before); United States supplied 35%, followed by Germany.

In 2024, countries exported other lubricants (no petroleum oil) worth US$4.8bn (−1.2% year on year).

The largest exporter was the United States (US$1.2bn), followed by Germany.

Questions and answers

What is the HS code for lubricating preparations: other, other?

Lubricating preparations: other, other fall under HS subheading 3403.99, part of heading 3403, in section VI of the Harmonized System.

What is the import duty on lubricating preparations: other, other in the UK?

Under the UK Global Tariff, imports under 3403.99 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 lubricating preparations: other, other in the EU?

Under the EU Combined Nomenclature, imports under 3403.99 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 lubricating preparations: other, other?

The United States, with US$1.2bn in 2024 (23.9% of world exports).

Which countries can export other lubricants (no petroleum oil) to the UK duty-free?

175 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 other lubricants (no petroleum oil) from?

In the 12 months to August 2026, the largest suppliers were United States (35%), Germany (18%) and Belgium (11%), out of total imports of £76.5m.