Subheading · Chapter 42 · Heading 4206

4206.00

4206.00: Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons

Subheading 4206.00 belongs to heading 4206 (articles of gut) in chapter 42.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4206 00 00 00 Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons

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 3

  • 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
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
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£94k+88.7% · previous 12 months
Average import price£82.79 per kg
Jan 2024: £3kFeb 2024: £3kApr 2024: £10kMay 2024: £2kJun 2024: £9kJul 2024: £4kSept 2024: £1kOct 2024: £11kNov 2024: £3kDec 2024: £1kJan 2025: £1kMar 2025: £7kApr 2025: £3kJun 2025: £13kJul 2025: £4kAug 2025: £6kSept 2025: £4kOct 2025: £4kNov 2025: £6kDec 2025: £2kJan 2026: £4kFeb 2026: £6kMar 2026: £8kApr 2026: £2kMay 2026: £5kJun 2026: £9kJul 2026: £22kAug 2026: £21k 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
France £71k 75.5% +116.5%
Italy £5k 5.8% —
China £4k 4.7% -32.7%
Austria £4k 4.7% —
Belgium £4k 3.8% —
New Zealand £2k 1.6% +12.5%
United States £1k 1.5% +19.9%
Germany £1k 1.5% —

Same subheading in other tariffs

World trade in 2024

4206.00 · US$51m

Trade value (US$) no reported trade < US$27kUS$27k+US$453k+US$3m+> US$9m

Exports: 63
  1. Spain: US$19m
  2. Brazil: US$9m
  3. China: US$5m
  4. France: US$4m
  5. United States: US$3m
  6. Paraguay: US$3m
  7. Peru: US$2m
  8. Italy: US$2m
  9. New Zealand: US$2m
  10. Belgium: US$801k
  11. Argentina: US$490k
  12. India: US$461k
  13. Germany: US$455k
  14. Australia: US$453k
  15. Netherlands: US$373k
  16. Slovenia: US$195k
  17. Thailand: US$133k
  18. Ireland: US$105k
  19. Kenya: US$87k
  20. Japan: US$73k
  21. United Kingdom: US$62k
  22. Dominican Republic: US$50k
  23. Pakistan: US$47k
  24. Switzerland: US$44k
  25. South Africa: US$43k
  26. Serbia: US$42k
  27. Singapore: US$37k
  28. Taiwan: US$27k
  29. Luxembourg: US$26k
  30. Finland: US$23k
  31. Portugal: US$22k
  32. Poland: US$13k
  33. Egypt: US$10k
  34. Mexico: US$8k
  35. Sweden: US$8k
  36. Norway: US$8k
  37. Bolivia: US$7k
  38. South Korea: US$6k
  39. Hong Kong SAR China: US$6k
  40. Lithuania: US$5k
  41. Denmark: US$4k
  42. Malaysia: US$4k
  43. Canada: US$3k
  44. Vietnam: US$2k
  45. Indonesia: US$2k
  46. Bulgaria: US$2k
  47. Greece: US$1k
  48. United Arab Emirates: US$1k
  49. Austria: US$800
  50. Croatia: US$800
  51. Czechia: US$600
  52. Türkiye: US$600
  53. Panama: US$300
  54. Tunisia: US$300
  55. Slovakia: US$100
  56. Colombia: US$0
  57. Estonia: US$0
  58. Ethiopia: US$0
  59. Haiti: US$0
  60. Cambodia: US$0

Top exporters

RankCountryValueShare
1 Spain US$19m 37.1%
2 Brazil US$9m 17.3%
3 China US$5m 10.3%
4 France US$4m 6.9%
5 United States US$3m 5.7%
6 Paraguay US$3m 4.9%
7 Peru US$2m 3.4%
8 Italy US$2m 3.3%
9 New Zealand US$2m 3%
10 Belgium US$801k 1.6%

Top importers

RankCountryValueShare
1 France US$17m 32.7%
2 United States US$7m 12.8%
3 Mexico US$6m 12.2%
4 Germany US$4m 7.3%
5 Italy US$3m 6.4%
6 Luxembourg US$2m 3.4%
7 Indonesia US$2m 3%
8 Portugal US$2m 3%
9 Spain US$1m 2.2%
10 Japan US$1m 2.1%

Subheading 4206.00 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.

The Turkish Customs Tariff Schedule has one tariff line for subheading 4206.00; the duty is 1.7%.

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 .

Imports of these goods into the UK came to £94.2k between September 2025 and August 2026 (up 89% on the year before); France supplied 76%, followed by Italy.

In 2024, countries exported these goods worth US$51m (+23.6% year on year).

The largest exporter was Spain (US$19m), followed by Brazil.

Questions and answers

What is the HS code for articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons?

Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons fall under HS subheading 4206.00, part of heading 4206, in section VIII of the Harmonized System.

What is the import duty on articles of gut in the EU?

Under the EU Combined Nomenclature, imports under 4206.00 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on articles of gut in the EU?

Under the Turkish Customs Tariff Schedule, imports under 4206.00 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most articles of gut?

Spain, with US$19m in 2024 (37.1% 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 applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were France (76%), Italy (6%) and China (5%), out of total imports of £94.2k.