Subheading · Chapter 47 · Heading 4706
4706.10: Pulps of fibres derived from recovered: cotton linters pulp
Official description Cotton linters pulp
Subheading 4706.10 belongs to heading 4706 (pulps of fibres derived from recovered) in chapter 47.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4706 10 00 00 Cotton linters pulp Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
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) | — | Free |
| 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 | |
| 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–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 |
| 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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £2.1m | 83.7% | +50.4% |
 Indonesia | £158k | 6.2% | — |
 United States | £153k | 6% | -70.3% |
 China | £104k | 4.1% | -53.4% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 15% Statutory rate (Law 474) 2 tariff lines USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$119.7kUS$119.7k+US$350.1k+US$19.6m+> US$97.6m
Exports: 49
- China: US$179.3m
- United States: US$97.6m
- Uzbekistan: US$32.8m
- Spain: US$31m
- Kazakhstan: US$19.6m
- Sweden: US$4.7m
- Brazil: US$4.6m
- Estonia: US$4.1m
- Belgium: US$1.3m
- Germany: US$1.3m
- United Kingdom: US$401.8k
- Turkmenistan: US$350.1k
- France: US$255.4k
- Austria: US$246.2k
- Czechia: US$245k
- India: US$243.2k
- Netherlands: US$242.3k
- Japan: US$235.9k
- Italy: US$225.1k
- Switzerland: US$213.4k
- Türkiye: US$170.8k
- Norway: US$147.6k
- South Korea: US$119.7k
- Vietnam: US$77.6k
- Canada: US$62.5k
- Hungary: US$60k
- Taiwan: US$42.3k
- Australia: US$35.3k
- Singapore: US$17.2k
- Hong Kong SAR China: US$7.5k
- South Africa: US$6.8k
- Thailand: US$5.4k
- Indonesia: US$3.7k
- Denmark: US$3.5k
- Philippines: US$3.1k
- Bulgaria: US$2.5k
- United Arab Emirates: US$1.5k
- Slovenia: US$1.4k
- Argentina: US$1.2k
- Serbia: US$1.2k
- Luxembourg: US$1k
- Panama: US$300
- Angola: US$100
- Greece: US$100
- Ireland: US$100
- Pakistan: US$100
- Finland: US$0
- Myanmar (Burma): US$0
- Poland: US$0
Trade value (US$) no reported trade < US$96.7kUS$96.7k+US$2.9m+US$17.4m+> US$34.9m
Imports: 88
- South Korea: US$56.3m
- Netherlands: US$48.2m
- Japan: US$34.9m
- Brazil: US$28.7m
- Germany: US$25.4m
- Sweden: US$19.5m
- Kazakhstan: US$18.3m
- Georgia: US$18.2m
- France: US$17.4m
- Mexico: US$14.2m
- Thailand: US$13.5m
- Indonesia: US$13m
- India: US$8.5m
- Switzerland: US$8.2m
- Türkiye: US$6m
- United States: US$5.7m
- Italy: US$4.6m
- Finland: US$4.1m
- Russia: US$3.8m
- Belgium: US$3.3m
- Egypt: US$3.3m
- Slovenia: US$2.9m
- Poland: US$2.6m
- United Kingdom: US$2.6m
- China: US$2.5m
- Spain: US$2.1m
- Denmark: US$2m
- Czechia: US$1.9m
- Colombia: US$1.3m
- Ukraine: US$993.8k
- North Korea: US$902.5k
- Hungary: US$629.4k
- Myanmar (Burma): US$481.6k
- Philippines: US$459.4k
- Vietnam: US$397.5k
- Bulgaria: US$311k
- Pakistan: US$296k
- Canada: US$254.7k
- Taiwan: US$246.9k
- Saudi Arabia: US$199.2k
- Romania: US$188.7k
- Sri Lanka: US$171.2k
- United Arab Emirates: US$96.7k
- South Africa: US$91.2k
- Singapore: US$89.1k
- Israel: US$87.7k
- Cambodia: US$77.2k
- Malaysia: US$67.6k
- Jamaica: US$62.5k
- Tajikistan: US$43.5k
- Belarus: US$35.8k
- Azerbaijan: US$31k
- Paraguay: US$28.5k
- Austria: US$27.1k
- Norway: US$25.7k
- Yemen: US$22.2k
- Libya: US$19.6k
- Slovakia: US$16k
- Serbia: US$15.6k
- Guinea: US$11.1k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$179.3m | 47.3% |
| 2 | United States | US$97.6m | 25.7% |
| 3 |  Uzbekistan | US$32.8m | 8.6% |
| 4 | Spain | US$31m | 8.2% |
| 5 |  Kazakhstan | US$19.6m | 5.2% |
| 6 |  Sweden | US$4.7m | 1.2% |
| 7 |  Brazil | US$4.6m | 1.2% |
| 8 |  Estonia | US$4.1m | 1.1% |
| 9 |  Belgium | US$1.3m | 0.3% |
| 10 |  Germany | US$1.3m | 0.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  South Korea | US$56.3m | 14.8% |
| 2 |  Netherlands | US$48.2m | 12.7% |
| 3 |  Japan | US$34.9m | 9.2% |
| 4 | Brazil | US$28.7m | 7.6% |
| 5 | Germany | US$25.4m | 6.7% |
| 6 | Sweden | US$19.5m | 5.1% |
| 7 | Kazakhstan | US$18.3m | 4.8% |
| 8 |  Georgia | US$18.2m | 4.8% |
| 9 |  France | US$17.4m | 4.6% |
| 10 |  Mexico | US$14.2m | 3.8% |
The UK Global Tariff has one tariff line for subheading 4706.10; the duty is duty-free.
Subheading 4706.10 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
157 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 Free.
Imports of these goods into the UK came to £2.6m between September 2025 and August 2026 (up 18% on the year before); Spain supplied 84%, followed by Indonesia.
In 2024, countries exported these goods worth US$379.5m (−6.4% year on year).
The largest exporter was China (US$179.3m), followed by the United States.
Products classified here
Questions and answers
What is the HS code for pulps of fibres derived from recovered: cotton linters pulp?
Pulps of fibres derived from recovered: cotton linters pulp fall under HS subheading 4706.10, part of heading 4706, in section X of the Harmonized System.
What is the import duty on pulps of fibres derived from recovered in the UK?
Under the UK Global Tariff, imports under 4706.10 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 pulps of fibres derived from recovered in the EU?
Under the EU Combined Nomenclature, imports under 4706.10 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 pulps of fibres derived from recovered?
China, with US$179.3m in 2024 (47.3% of world exports).
Which countries can export these goods to the UK duty-free?
157 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free 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 Spain (84%), Indonesia (6%) and United States (6%), out of total imports of £2.6m.