Subheading · Chapter 39 · Heading 3917

3917.10

3917.10: Artificial guts (sausage casings) of hardened protein or of cellulosic materials

Artificial sausage casings

3917.10 is the HS subheading for artificial sausage casings, under heading 3917 in chapter 39.

What you pay

Importing into UK

Customs duty 4% – 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3917 10 00 00 Artificial guts (sausage casings) of hardened protein or of cellulosic materials
  2. 3917 10 10 00 Of hardened protein 4%
  3. 3917 10 90 00 Of cellulosic materials 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • 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 2

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    Tariff lines
    on 1 of 2 lines
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4% – 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

last 12 months£12.2m+8.5% · previous 12 months
Average import price£14.14 per kg
Jan 2024: £1.2mFeb 2024: £843kMar 2024: £941kApr 2024: £1mMay 2024: £912kJun 2024: £794kJul 2024: £720kAug 2024: £1mSept 2024: £579kOct 2024: £954kNov 2024: £1.2mDec 2024: £1mJan 2025: £838kFeb 2025: £1mMar 2025: £1.6mApr 2025: £1.2mMay 2025: £848kJun 2025: £1.1mJul 2025: £332kAug 2025: £523kSept 2025: £1.2mOct 2025: £1.1mNov 2025: £1.2mDec 2025: £1.3mJan 2026: £1.4mFeb 2026: £704kMar 2026: £864kApr 2026: £1.1mMay 2026: £922kJun 2026: £1.1mJul 2026: £668kAug 2026: £713k 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
Spain £9.3m 76.5% +11.3%
Germany £1.7m 13.8% +28.2%
Czechia £448k 3.7% +12.3%
Romania £231k 1.9% +27.5%
United States £136k 1.1% -40.5%
Japan £135k 1.1% -65.6%
Poland £80k 0.7% -16.2%
China £50k 0.4% +73.5%

Same subheading in other tariffs

World trade in 2024

3917.10 · US$2bn

Trade value (US$) no reported trade < US$532kUS$532k+US$6m+US$67m+> US$189m

Exports: 113
  1. Czechia: US$341m
  2. Germany: US$283m
  3. Spain: US$250m
  4. United States: US$189m
  5. China: US$187m
  6. Mexico: US$133m
  7. Serbia: US$122m
  8. Belgium: US$92m
  9. France: US$79m
  10. Brazil: US$79m
  11. Poland: US$67m
  12. Australia: US$46m
  13. Japan: US$45m
  14. Uruguay: US$37m
  15. United Kingdom: US$32m
  16. Philippines: US$20m
  17. Netherlands: US$13m
  18. Finland: US$10m
  19. Russia: US$10m
  20. Italy: US$9m
  21. Kazakhstan: US$8m
  22. Austria: US$7m
  23. Estonia: US$7m
  24. Costa Rica: US$7m
  25. Türkiye: US$6m
  26. Slovakia: US$6m
  27. Ukraine: US$6m
  28. South Africa: US$6m
  29. Armenia: US$4m
  30. Romania: US$3m
  31. Latvia: US$3m
  32. Canada: US$3m
  33. Thailand: US$3m
  34. Singapore: US$2m
  35. Slovenia: US$2m
  36. Portugal: US$2m
  37. Croatia: US$2m
  38. Lithuania: US$2m
  39. New Zealand: US$1m
  40. Ireland: US$1m
  41. Switzerland: US$1m
  42. Hungary: US$1m
  43. Bulgaria: US$1m
  44. Malaysia: US$1m
  45. India: US$955k
  46. Norway: US$871k
  47. Chile: US$737k
  48. Argentina: US$720k
  49. Belarus: US$706k
  50. Colombia: US$660k
  51. Sweden: US$626k
  52. Pakistan: US$608k
  53. Kyrgyzstan: US$580k
  54. Denmark: US$543k
  55. Taiwan: US$532k
  56. Indonesia: US$508k
  57. Kuwait: US$497k
  58. Morocco: US$438k
  59. South Korea: US$292k
  60. Israel: US$254k

Top exporters

RankCountryValueShare
1 Czechia US$341m 15.9%
2 Germany US$283m 13.2%
3 Spain US$250m 11.7%
4 United States US$189m 8.8%
5 China US$187m 8.7%
6 Mexico US$133m 6.2%
7 Serbia US$122m 5.7%
8 Belgium US$92m 4.3%
9 France US$79m 3.7%
10 Brazil US$79m 3.7%

Top importers

RankCountryValueShare
1 United States US$238m 11.1%
2 Czechia US$235m 11%
3 Mexico US$145m 6.8%
4 Brazil US$119m 5.6%
5 Indonesia US$81m 3.8%
6 Germany US$81m 3.8%
7 Thailand US$75m 3.5%
8 Philippines US$64m 3%
9 Poland US$57m 2.7%
10 China US$50m 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.

  • 5%median duty
  • 42number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Cameroon

164

Importing countryMFN dutylines from – todata year
Afghanistan 25% 2018 · HS 2012
Albania 2% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 6.7% 2% – 16% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 10% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 0% – 10% 2023
Brazil 6.7% 2% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 0% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 5.9% 5.3% – 6.5% 2023
Fiji 5% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 5% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 2% 0% – 4% 2023
Jordan 0% 2023
Kazakhstan 6.5% 2023
Kenya 0% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 5% 0% – 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.2%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 10% 0% – 20% 2023
Maldives 20% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 14% 2.5% – 18% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 5% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 1.3% 0% – 2% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 5% 0% – 10% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 1.7%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 16% 15% – 17% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5.8% 5% – 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 5% 4% – 6% 2023
United States 3.6% 0% – 6.5% 2023
Uruguay 1.3% 0% – 2% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 6.7% 2% – 16% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.1% 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
5811 Artificial guts (sausage casings) of hardened protein/of cellulosic materials
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
36320 Tubes, pipes and hoses, and fittings therefor, of plastics
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173917.10unchanged
20123917.10unchanged
20073917.10unchanged
20023917.10unchanged
19963917.10unchanged
19923917.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. EU Classification · Applies from:

    Commission Implementing Regulation (EU) 2026/1873 of 23 July 2026 concerning the classification of certain goods in the Combined Nomenclature

    CELEX 32026R1873 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 3917.10 covers 2 tariff lines and the duty is between 4% and 6%.

The EU Combined Nomenclature divides subheading 3917.10 into 2 tariff lines; the duty is between 5.3% and 6.5% (average 5.9%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4% – 6%; 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 artificial sausage casings worth £12.2m (up 9% on the year before), at an average of £14.14 per kg; Spain supplied 77%, followed by Germany.

World trade in artificial sausage casings reached US$2bn in 2024, down 0.8% on 2023.

The Czechia was the largest exporter with 15.9% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for artificial guts (sausage casings) of hardened protein or of cellulosic materials?

Artificial guts (sausage casings) of hardened protein or of cellulosic materials fall under HS subheading 3917.10, part of heading 3917, in section VII of the Harmonized System.

What is the import duty on artificial guts in the UK?

Under the UK Global Tariff, imports under 3917.10 from countries without a preferential agreement are charged at 4% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on artificial guts in the EU?

Under the EU Combined Nomenclature, imports under 3917.10 from countries without a preferential agreement are charged at 5.3% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most artificial guts?

The Czechia, with US$341m in 2024 (15.9% of world exports).

Which countries can export artificial sausage casings 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 4% – 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on artificial sausage casings?

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 artificial sausage casings from?

In the 12 months to August 2026, the largest suppliers were Spain (77%), Germany (14%) and Czechia (4%), out of total imports of £12.2m.

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Typical products

Everyday names, not part of the legal text.