Subheading · Chapter 34 · Heading 3405
3405.10: Polishes, creams and similar preparations, for footwear or leather
3405.10 is a six-digit subheading of heading 3405, polishes and creams, for footwear, furniture, floors, coachwork, glass or…, chapter 34.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3405 10 00 00 Polishes, creams and similar preparations, for footwear or leather 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
- 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)
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 |
|---|---|---|---|
 China | £778k | 15.2% | -24.2% |
 Germany | £723k | 14.1% | +15.3% |
 United States | £678k | 13.2% | -15.3% |
 France | £642k | 12.5% | -27.4% |
 Türkiye | £596k | 11.6% | -7.3% |
 Belgium | £371k | 7.2% | -56.4% |
 Poland | £305k | 6% | -26.1% |
 Spain | £268k | 5.2% | -38.6% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line Türkiye Free Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 2 tariff lines · average 3.3% 
Mexico Free General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$70kUS$70k+US$800k+US$7m+> US$20m
Exports: 131
- China: US$41m
- Türkiye: US$37m
- Germany: US$30m
- United States: US$20m
- France: US$17m
- Spain: US$15m
- Poland: US$15m
- Austria: US$12m
- Italy: US$11m
- South Africa: US$10m
- United Kingdom: US$9m
- Netherlands: US$8m
- Kenya: US$7m
- Belgium: US$7m
- Czechia: US$6m
- Denmark: US$4m
- Colombia: US$4m
- India: US$3m
- South Korea: US$2m
- Slovenia: US$2m
- Canada: US$2m
- Mexico: US$2m
- Sweden: US$2m
- Japan: US$2m
- Portugal: US$2m
- Guatemala: US$1m
- Indonesia: US$1m
- Honduras: US$1m
- Malaysia: US$931k
- Hong Kong SAR China: US$854k
- Peru: US$800k
- Bulgaria: US$796k
- Argentina: US$772k
- Slovakia: US$736k
- Ireland: US$731k
- Singapore: US$716k
- Thailand: US$692k
- Pakistan: US$690k
- Russia: US$679k
- Lithuania: US$618k
- Taiwan: US$518k
- Vietnam: US$515k
- Australia: US$475k
- Switzerland: US$475k
- Hungary: US$458k
- Kazakhstan: US$416k
- Chile: US$333k
- Dominican Republic: US$272k
- Latvia: US$263k
- Serbia: US$247k
- Norway: US$239k
- Estonia: US$162k
- Brazil: US$143k
- Romania: US$131k
- Finland: US$127k
- El Salvador: US$115k
- Luxembourg: US$112k
- Israel: US$105k
- Croatia: US$93k
- United Arab Emirates: US$82k
Trade value (US$) no reported trade < US$497kUS$497k+US$2m+US$4m+> US$9m
Imports: 202
- Germany: US$22m
- United States: US$14m
- Russia: US$13m
- Netherlands: US$13m
- France: US$10m
- Poland: US$9m
- United Kingdom: US$8m
- Canada: US$8m
- Spain: US$7m
- Vietnam: US$7m
- Belgium: US$7m
- Italy: US$6m
- Mexico: US$6m
- Nigeria: US$6m
- Japan: US$5m
- Denmark: US$5m
- Austria: US$4m
- Portugal: US$4m
- Switzerland: US$4m
- India: US$4m
- China: US$4m
- Australia: US$4m
- United Arab Emirates: US$4m
- Ukraine: US$3m
- Romania: US$3m
- Czechia: US$3m
- Hong Kong SAR China: US$3m
- Norway: US$3m
- Sweden: US$3m
- Chile: US$2m
- Egypt: US$2m
- Zambia: US$2m
- Hungary: US$2m
- South Korea: US$2m
- Slovakia: US$2m
- Ghana: US$2m
- Serbia: US$2m
- Tanzania: US$2m
- Uganda: US$2m
- Brazil: US$2m
- Pakistan: US$2m
- Kazakhstan: US$2m
- Dominican Republic: US$2m
- Saudi Arabia: US$2m
- Ethiopia: US$2m
- Costa Rica: US$2m
- Lithuania: US$2m
- Congo - Kinshasa: US$2m
- South Africa: US$2m
- Azerbaijan: US$2m
- Singapore: US$2m
- Rwanda: US$1m
- Myanmar (Burma): US$1m
- Botswana: US$1m
- Zimbabwe: US$1m
- Israel: US$1m
- Iraq: US$1m
- Morocco: US$1m
- Thailand: US$1m
- Greece: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$41m | 14.3% |
| 2 | Türkiye | US$37m | 12.8% |
| 3 | Germany | US$30m | 10.5% |
| 4 | United States | US$20m | 7.1% |
| 5 | France | US$17m | 6% |
| 6 | Spain | US$15m | 5.3% |
| 7 | Poland | US$15m | 5.2% |
| 8 |  Austria | US$12m | 4.2% |
| 9 |  Italy | US$11m | 3.9% |
| 10 |  South Africa | US$10m | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$22m | 7.7% |
| 2 | United States | US$14m | 4.8% |
| 3 |  Russia | US$13m | 4.6% |
| 4 |  Netherlands | US$13m | 4.3% |
| 5 | France | US$10m | 3.3% |
| 6 | Poland | US$9m | 3.2% |
| 7 | United Kingdom | US$8m | 2.7% |
| 8 | Canada | US$8m | 2.6% |
| 9 | Spain | US$7m | 2.5% |
| 10 |  Vietnam | US$7m | 2.3% |
Import duty on this product around the world 164
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.
- 15%median duty
- 20number of duty-free countries (MFN)
- 55%highest: Iran, Bahamas, Morocco
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 6.5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 6.5% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 15% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 3.3% | 0% – 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 | 6.5% | 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 | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 30% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 5% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 6% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 6.5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 15% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.6%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 10% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 7.5% | 2023 · HS 2017 | |
 Namibia | 15% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 6.5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 11% – 20% | 2023 |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 6.5% | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 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 | 15% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 1.7%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 25% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 6.5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 15% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
| Vietnam | 20% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.2% | 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
- 55431 Polishes, creams & similar preparations, for footwear/leather
- End use (BEC Rev. 5)
- Consumption goods · BEC 313101
- CPC 2.1 product
- 35333 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal
- ISIC Rev. 4 activity
- 2023 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3405.10 | unchanged |
| 2012 | 3405.10 | unchanged |
| 2007 | 3405.10 | unchanged |
| 2002 | 3405.10 | unchanged |
| 1996 | 3405.10 | unchanged |
| 1992 | 3405.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
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.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
Subheading 3405.10 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 3405.10; 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 12 months to August 2026, the UK imported these goods worth £5.1m (down 22% on the year before), at an average of £8.02 per kg; China supplied 15%, followed by Germany.
World trade in these goods reached US$289m in 2024, down 7.8% on 2023.
China was the largest exporter with 14.3% of the total, ahead of Türkiye.
Products classified here
Questions and answers
What is the HS code for polishes, creams and similar preparations, for footwear or leather?
Polishes, creams and similar preparations, for footwear or leather fall under HS subheading 3405.10, part of heading 3405, in section VI of the Harmonized System.
What is the import duty on polishes, creams and similar preparations, for… in the UK?
Under the UK Global Tariff, imports under 3405.10 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 polishes, creams and similar preparations, for… in the EU?
Under the EU Combined Nomenclature, imports under 3405.10 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 polishes, creams and similar preparations, for…?
China, with US$41m in 2024 (14.3% 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 Free 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 China (15%), Germany (14%) and United States (13%), out of total imports of £5.1m.
Typical products
Everyday names, not part of the legal text.