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%

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.