Subheading · Chapter 34 · Heading 3407
3407.00: Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
Subheading 3407.00 belongs to heading 3407 (modelling pastes) in chapter 34.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3407 00 00 00 Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental impression compounds', put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
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 | £15.8m | 56.5% | +7% |
 Germany | £3.6m | 12.8% | -1% |
 Italy | £2.5m | 8.8% | +8.6% |
 United States | £2m | 7.3% | +2.5% |
 Switzerland | £796k | 2.9% | +6.1% |
 Netherlands | £696k | 2.5% | +0.8% |
 Romania | £538k | 1.9% | -18.6% |
 Greece | £321k | 1.1% | -11.1% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$57.9kUS$57.9k+US$1.4m+US$12.5m+> US$60.7m
Exports: 142
- China: US$519.4m
- Germany: US$210.6m
- Italy: US$128.1m
- United States: US$60.7m
- Netherlands: US$52.1m
- Japan: US$45.2m
- Mexico: US$28.4m
- Switzerland: US$27.2m
- Sweden: US$23.5m
- Thailand: US$16.6m
- Romania: US$16.2m
- Spain: US$14.7m
- France: US$12.5m
- Poland: US$11.8m
- Türkiye: US$11.1m
- South Korea: US$11m
- Czechia: US$10.7m
- Belgium: US$9.1m
- Greece: US$8m
- United Kingdom: US$6.8m
- Hong Kong SAR China: US$5.3m
- Hungary: US$5.3m
- India: US$3.9m
- Russia: US$3.4m
- Austria: US$3.3m
- Slovenia: US$2.6m
- Denmark: US$2.3m
- Lithuania: US$2m
- Taiwan: US$1.8m
- Ireland: US$1.5m
- Brazil: US$1.5m
- Canada: US$1.4m
- Ukraine: US$1.4m
- Malaysia: US$1.4m
- Slovakia: US$1.4m
- Colombia: US$1.1m
- Finland: US$1.1m
- Jordan: US$1m
- Philippines: US$828.7k
- Estonia: US$820.1k
- Croatia: US$792.8k
- Portugal: US$722.6k
- Vietnam: US$703.7k
- Peru: US$656.9k
- Israel: US$630.6k
- Singapore: US$541.9k
- Serbia: US$528.5k
- Australia: US$471.1k
- United Arab Emirates: US$425k
- Indonesia: US$405.8k
- Latvia: US$381.1k
- Paraguay: US$374.4k
- Bulgaria: US$332.5k
- Argentina: US$279.8k
- El Salvador: US$204k
- South Africa: US$187.9k
- Guatemala: US$179.9k
- Kazakhstan: US$128.3k
- Norway: US$71.2k
- Bosnia & Herzegovina: US$66.5k
Trade value (US$) no reported trade < US$545.5kUS$545.5k+US$4.4m+US$13.9m+> US$34.2m
Imports: 205
- United States: US$347.5m
- Germany: US$76.6m
- France: US$46.4m
- Netherlands: US$45.6m
- China: US$38.8m
- Mexico: US$35.6m
- Russia: US$34.2m
- United Kingdom: US$33.6m
- Poland: US$27.5m
- Spain: US$27.2m
- Indonesia: US$25.4m
- Italy: US$24.9m
- Canada: US$24m
- India: US$23.4m
- Belgium: US$22.5m
- Saudi Arabia: US$19.7m
- Japan: US$19.6m
- Vietnam: US$19.5m
- United Arab Emirates: US$16m
- Türkiye: US$13.9m
- Australia: US$13.9m
- Chile: US$13.5m
- South Korea: US$13.4m
- Brazil: US$13m
- Romania: US$12.8m
- Austria: US$12.5m
- Taiwan: US$11.3m
- Bangladesh: US$10.6m
- Hungary: US$9.3m
- Czechia: US$8.4m
- Iraq: US$8.1m
- Peru: US$7.9m
- Sweden: US$7.7m
- Ukraine: US$7.6m
- Israel: US$7.3m
- Thailand: US$6.7m
- Pakistan: US$6.6m
- Kazakhstan: US$6.6m
- Switzerland: US$6.2m
- Denmark: US$6m
- Belarus: US$5.4m
- Greece: US$5.2m
- Algeria: US$5.1m
- Philippines: US$5m
- Ecuador: US$5m
- Guatemala: US$4.9m
- Egypt: US$4.9m
- Portugal: US$4.6m
- Hong Kong SAR China: US$4.5m
- Colombia: US$4.5m
- Slovakia: US$4.4m
- Morocco: US$4.3m
- Singapore: US$4.2m
- Bulgaria: US$4.1m
- Croatia: US$3.9m
- Finland: US$3.7m
- Iran: US$3.6m
- Slovenia: US$3.5m
- Ireland: US$3.4m
- South Africa: US$3.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$519.4m | 40.7% |
| 2 | Germany | US$210.6m | 16.5% |
| 3 | Italy | US$128.1m | 10% |
| 4 | United States | US$60.7m | 4.8% |
| 5 | Netherlands | US$52.1m | 4.1% |
| 6 |  Japan | US$45.2m | 3.5% |
| 7 |  Mexico | US$28.4m | 2.2% |
| 8 | Switzerland | US$27.2m | 2.1% |
| 9 |  Sweden | US$23.5m | 1.8% |
| 10 |  Thailand | US$16.6m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$347.5m | 27.2% |
| 2 | Germany | US$76.6m | 6% |
| 3 |  France | US$46.4m | 3.6% |
| 4 | Netherlands | US$45.6m | 3.6% |
| 5 | China | US$38.8m | 3% |
| 6 | Mexico | US$35.6m | 2.8% |
| 7 |  Russia | US$34.2m | 2.7% |
| 8 | United Kingdom | US$33.6m | 2.6% |
| 9 |  Poland | US$27.5m | 2.2% |
| 10 |  Spain | US$27.2m | 2.1% |
Binding rulings for similar goods 32
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.
- N363549 U.S. CBP
The tariff classification of a Clay Crafting Kit from Australia
- N360054 U.S. CBP
The tariff classification of Play-Doh Blooms Garden Bouquet kit from China
- N358431 U.S. CBP
The tariff classification of an Air-Dry Clay Car Kit from China
- N343943 U.S. CBP
The tariff classification of Creative Chefs Smores Kit from China
- N334303 U.S. CBP
The tariff classification of a modeling paste kit from China
- N333817 U.S. CBP
The tariff classification of a Craft Pottery Kit from China
- 600015192 HMRC
The product is a play putty designed for both children and adults. It can be stretched, twisted, squeezed, torn, and bounced for entertainment. The putty contains an orange squeeze‑ball fidget toy, and its appearance is intended to resemble a fried egg. The product weighs 90g and is packaged in a…
- 600015193 HMRC
The product is a play putty designed for both children and adults. It can be stretched, twisted, squeezed, torn, and bounced for entertainment. The yellow putty is a buttery-smooth texture that's soft and pliable. The product weighs 60g and is packaged in a tin and placed inside a cardboard pack…
- 600014810 HMRC
A set for creating a picture on canvas with clay. The set includes one canvas with numbered sections. The coloured air‑dried modelling clay is shaped and applied onto the canvas creating the predesigned picture (fish). The set includes the canvas, three plastic shaping tools, and approximately…
- 600013501 HMRC
This is a pliable putty intended for play by children which can be moulded and stretched into shapes. It is in three colours, green, yellow and blue. It also comes with glitter, beads and paper decorations for added decorations. Hidden in the slime is a mystery dinosaur. The slime is packaged in a…
- 600013305 HMRC
This is a novelty slime for children's entertainment. Hidden inside the slime is a mystery dinosaur made from PVC. The dinosaur weighs between 2.2g - 4.4g. The slime can be stretched, squashed and manipulated, and comes in various colours. The slime comes in a screw cap lid. Ingredients: Carboxyl…
- 600013431 HMRC
This is a novelty slime for childrens entertainment. It comes in various colours and is a semi-liquid form to be squashed, stretched and manipulated. It is packed in a plastic tube with a screw cap lid. Ingredients: Carboxyl Methyl Cellulose, Guargum, Polypylene Glycol, Glycerol, Borax, Ethyl…
32 rulings in total for this code
Subheading 3407.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
The Turkish Customs Tariff Schedule divides subheading 3407.00 into 6 tariff lines; the duty is duty-free.
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 .
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £27.9m between September 2025 and August 2026 (up 3% on the year before); China supplied 57%, followed by Germany.
In 2024, countries exported these goods worth US$1.3bn (+9.5% year on year).
The largest exporter was China (US$519.4m), followed by Germany.
Questions and answers
What is the HS code for modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)?
Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) fall under HS subheading 3407.00, part of heading 3407, in section VI of the Harmonized System.
What is the import duty on modelling pastes in the EU?
Under the EU Combined Nomenclature, imports under 3407.00 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 modelling pastes in the EU?
Under the Turkish Customs Tariff Schedule, imports under 3407.00 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 modelling pastes?
China, with US$519.4m in 2024 (40.7% 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 applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were China (57%), Germany (13%) and Italy (9%), out of total imports of £27.9m.