Subheading · Chapter 38 · Heading 3827

3827.31

3827.31: Containing substances of subheadings 290341 to 290348

Subheading 3827.31 belongs to heading 3827 (mixtures containing halogenated derivatives of methane, ethane or propane) in chapter 38.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3827 31 00 00 Containing substances of subheadings 2903 41 to 2903 48 6%

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 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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
    • 9Y06
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y955 Goods other than those falling under the import prohibitions defined in article 4.6 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y125 Import falling under Article 16.1 of Regulation (EU) N° 2024/573 on the reduction of the quantity of hydrofluorocarbons placed on the EU market
    • Y951 Exemption from the reduction of the quantity of hydrofluorocarbons placed on the market by virtue of Article 16.2 (a), (b), (d), (e) of Regulation (EU) 2024/573
    • Y956
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
  • 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)—6%
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

Same subheading in other tariffs

World trade in 2024

3827.31 · US$5m

Trade value (US$) no reported trade < US$6kUS$6k+US$23k+US$36k+> US$4m

Exports: 24
  1. China: US$4m
  2. United States: US$489k
  3. New Zealand: US$36k
  4. Luxembourg: US$35k
  5. Switzerland: US$26k
  6. France: US$23k
  7. Lithuania: US$16k
  8. Norway: US$7k
  9. Germany: US$7k
  10. Romania: US$6k
  11. Spain: US$6k
  12. Belgium: US$5k
  13. Slovenia: US$4k
  14. Italy: US$4k
  15. Netherlands: US$2k
  16. Japan: US$2k
  17. South Africa: US$1k
  18. Türkiye: US$900
  19. Singapore: US$700
  20. Denmark: US$300
  21. Egypt: US$200
  22. Austria: US$100
  23. Bulgaria: US$0
  24. Czechia: US$0

Top exporters

RankCountryValueShare
1 China US$4m 85.1%
2 United States US$489k 10.8%
3 New Zealand US$36k 0.8%
4 Luxembourg US$35k 0.8%
5 Switzerland US$26k 0.6%
6 France US$23k 0.5%
7 Lithuania US$16k 0.3%
8 Norway US$7k 0.2%
9 Germany US$7k 0.2%
10 Romania US$6k 0.1%

Top importers

RankCountryValueShare
1 India US$2m 35.1%
2 Brazil US$897k 19.9%
3 South Korea US$785k 17.4%
4 Japan US$395k 8.8%
5 Saudi Arabia US$210k 4.7%
6 Nigeria US$162k 3.6%
7 New Zealand US$110k 2.4%
8 Angola US$50k 1.1%
9 Australia US$41k 0.9%
10 Belgium US$38k 0.8%

Code history

Since 2022; before, these goods were classified under 3824.74.

The UK Global Tariff has one tariff line for subheading 3827.31; the duty is 6%.

Subheading 3827.31 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

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 6%.

In 2024, countries exported these goods worth US$5m (+29.3% year on year).

The largest exporter was China (US$4m), followed by the United States.

Questions and answers

What is the HS code for containing substances of subheadings 290341 to 290348?

Containing substances of subheadings 290341 to 290348 fall under HS subheading 3827.31, part of heading 3827, in section VI of the Harmonized System.

What is the import duty on containing substances of subheadings 290341 to… in the UK?

Under the UK Global Tariff, imports under 3827.31 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on containing substances of subheadings 290341 to… in the EU?

Under the EU Combined Nomenclature, imports under 3827.31 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most containing substances of subheadings 290341 to…?

China, with US$4m in 2024 (85.1% 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 6% applies. Pick a country above to see its rate.