Subheading · Chapter 34 · Heading 3406
3406.00: Candles, tapers and the like
Candles
3406.00 is the HS subheading for candles, under heading 3406 in chapter 34.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3406 00 00 00 Candles, tapers and the like
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
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | |
| 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 | £124m | 45.1% | -8.3% |
 Vietnam | £32.7m | 11.9% | +0.9% |
 Poland | £27.8m | 10.1% | -1.6% |
 Czechia | £26.5m | 9.6% | +1.5% |
 India | £10.6m | 3.8% | -19.2% |
 France | £9.3m | 3.4% | +0.3% |
 Belgium | £8.9m | 3.2% | -8.7% |
| United Kingdom | £7.7m | 2.8% | +4.4% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$120kUS$120k+US$4m+US$46m+> US$190m
Exports: 171
- China: US$1bn
- Poland: US$810m
- Vietnam: US$776m
- United States: US$203m
- Germany: US$190m
- Canada: US$170m
- France: US$143m
- Netherlands: US$133m
- Belgium: US$133m
- Czechia: US$108m
- India: US$107m
- Italy: US$73m
- Mexico: US$60m
- Spain: US$58m
- Hungary: US$56m
- United Kingdom: US$53m
- Dominican Republic: US$46m
- Latvia: US$41m
- Sweden: US$38m
- Denmark: US$38m
- Slovenia: US$27m
- Thailand: US$25m
- Slovakia: US$24m
- Estonia: US$21m
- Romania: US$20m
- Portugal: US$17m
- Lithuania: US$13m
- Austria: US$12m
- South Africa: US$9m
- Australia: US$9m
- Ireland: US$8m
- Switzerland: US$8m
- Türkiye: US$7m
- Tunisia: US$7m
- Malaysia: US$6m
- Indonesia: US$6m
- Greece: US$6m
- Ukraine: US$4m
- Hong Kong SAR China: US$4m
- Bulgaria: US$4m
- South Korea: US$4m
- Croatia: US$4m
- Brazil: US$3m
- Singapore: US$3m
- Bosnia & Herzegovina: US$3m
- New Zealand: US$3m
- Finland: US$2m
- Taiwan: US$2m
- Zambia: US$2m
- Israel: US$2m
- El Salvador: US$2m
- Nicaragua: US$2m
- Panama: US$2m
- Morocco: US$2m
- Serbia: US$2m
- Cambodia: US$2m
- Belarus: US$2m
- United Arab Emirates: US$1m
- Philippines: US$1m
- Russia: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$6m+US$36m+> US$135m
Imports: 217
- United States: US$1bn
- Germany: US$491m
- United Kingdom: US$351m
- Netherlands: US$260m
- France: US$185m
- Belgium: US$151m
- Poland: US$135m
- Canada: US$133m
- Austria: US$121m
- Italy: US$104m
- Czechia: US$100m
- Sweden: US$87m
- Australia: US$82m
- Romania: US$80m
- Switzerland: US$77m
- Slovakia: US$65m
- Spain: US$64m
- Denmark: US$62m
- Hungary: US$53m
- Norway: US$51m
- Ireland: US$42m
- Israel: US$36m
- United Arab Emirates: US$35m
- Finland: US$35m
- Japan: US$31m
- South Korea: US$31m
- Mexico: US$31m
- Portugal: US$29m
- Greece: US$23m
- Taiwan: US$23m
- China: US$23m
- Malaysia: US$22m
- Singapore: US$21m
- Saudi Arabia: US$21m
- Russia: US$19m
- Croatia: US$17m
- Lithuania: US$14m
- Chile: US$13m
- Ukraine: US$13m
- New Zealand: US$12m
- Hong Kong SAR China: US$11m
- Latvia: US$10m
- Estonia: US$10m
- Thailand: US$10m
- South Africa: US$10m
- Slovenia: US$10m
- India: US$9m
- Philippines: US$9m
- Türkiye: US$8m
- Vietnam: US$8m
- Bulgaria: US$8m
- Luxembourg: US$7m
- Nigeria: US$7m
- Indonesia: US$6m
- Panama: US$6m
- Serbia: US$6m
- Kuwait: US$6m
- Brazil: US$6m
- Iraq: US$5m
- Qatar: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1bn | 23.2% |
| 2 | Poland | US$810m | 17.6% |
| 3 | Vietnam | US$776m | 16.9% |
| 4 |  United States | US$203m | 4.4% |
| 5 |  Germany | US$190m | 4.1% |
| 6 |  Canada | US$170m | 3.7% |
| 7 | France | US$143m | 3.1% |
| 8 |  Netherlands | US$133m | 2.9% |
| 9 | Belgium | US$133m | 2.9% |
| 10 | Czechia | US$108m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 25.1% |
| 2 | Germany | US$491m | 10.7% |
| 3 | United Kingdom | US$351m | 7.6% |
| 4 | Netherlands | US$260m | 5.7% |
| 5 | France | US$185m | 4% |
| 6 | Belgium | US$151m | 3.3% |
| 7 | Poland | US$135m | 2.9% |
| 8 | Canada | US$133m | 2.9% |
| 9 |  Austria | US$121m | 2.6% |
| 10 |  Italy | US$104m | 2.3% |
Binding rulings for similar goods 22
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.
- N364298 U.S. CBP
The classification of number shaped candles from China.
- N363812 U.S. CBP
The classification and country of origin of poured wax candles.
- N347929 U.S. CBP
Tariff classification of a soy wax candle from China.
- N340862 U.S. CBP
The tariff classification of a beeswax candle from China
- N339704 U.S. CBP
The tariff classification of a room spray, reed diffuser, and candle from Turkey
- N338207 U.S. CBP
Tariff classification of a candle in a glass holder from China.
- 600015883 HMRC
The product is an advent calendar designed in the style of a house. It opens up to reveal 25 individually numbered boxes of varying sizes, intended to be opened on each day from the first day in December up to Christmas day. Each compartment contains a different item, which varies from candles,…
- 600015243 HMRC
1 x 60g plant based candle - ginger, lime and basil. The classification is for the candle. The other items are to be classified separately. Packaged in a box with 1x 100ml bath and shower gel, 1 x 100 ml hand and body lotion
- 600014132 HMRC
This product is an advent calendar, with a variety of bathroom, and fragrance related products listed below. They are contained in 25 separate spaces within a white cardboard chest of drawers, decorated with black dots. On door’s 6, 8, 9,15 and 25, there are drawn designs of hanging baubles, 3 of…
- 600013807 HMRC
A hat shaped candle and a boot-shaped diffuser set. Designed to decor and perfume the home. Packed together in a box for retail sale. Dimensions: Hat Candle - Product Size: 16cm (L) x 8.3cm (H) Boot Diffuser - Product Size: 9.2cm (L) x 4.5cm (W) x 24cm (H)
- 600009621 HMRC
A gift set consisting of: two votive candles, 1 diffuser, 3 wax melts, 2 fragrance oils, 3 tea lights with an outer casing of aluminium and a tealight holder. Put up together in a PET plastic tray inside a cardboard box with images and Information printed on the outside.
- 600009434 HMRC
Candle Gift Set Candle: paraffin and palm wax with quintessence fragrance - glass container Diffuser: DPM and quintessence fragrance - glass container Sticks Candle to be lit up and to be placed around the house in all areas. Diffuser to be placed around the house. Put up for retail sale in a…
22 rulings in total for this code
The EU Combined Nomenclature has one tariff line for subheading 3406.00; the duty is duty-free.
In the Turkish Customs Tariff Schedule, subheading 3406.00 covers 2 tariff lines and the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard ; 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 candles worth £275.2m (down 7% on the year before), at an average of £2.78 per kg; China supplied 45%, followed by Vietnam.
World trade in candles reached US$5bn in 2024, up 2.3% on 2023.
China was the largest exporter with 23.2% of the total, ahead of Poland.
Questions and answers
What is the HS code for candles, tapers and the like?
Candles, tapers and the like fall under HS subheading 3406.00, part of heading 3406, in section VI of the Harmonized System.
What is the import duty on candles, tapers and the like in the EU?
Under the EU Combined Nomenclature, imports under 3406.00 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 candles, tapers and the like in the EU?
Under the Turkish Customs Tariff Schedule, imports under 3406.00 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 candles, tapers and the like?
China, with US$1bn in 2024 (23.2% of world exports).
Which countries can export candles 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 applies. Pick a country above to see its rate.
Is there anti-dumping duty on candles?
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 candles from?
In the 12 months to August 2026, the largest suppliers were China (45%), Vietnam (12%) and Poland (10%), out of total imports of £275.2m.