Subheading · Chapter 58 · Heading 5804
5804.30: Tulles and other net fabrics, not including woven, knitted: handmade lace
Official description Handmade lace
Subheading 5804.30 belongs to heading 5804 (tulles and other net fabrics) in chapter 58.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5804 30 00 00 Handmade lace 8%
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
- 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)
- 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 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
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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–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 |
| 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 |
| DCTS Standard | Indonesia | 6.4% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £146k | 64.7% | +706.1% |
 Germany | £30k | 13.5% | +58.6% |
 Italy | £27k | 11.9% | +517.9% |
 Türkiye | £9k | 3.8% | — |
 France | £3k | 1.2% | -73% |
 Japan | £3k | 1.2% | +19.7% |
 Netherlands | £3k | 1.2% | — |
 India | £2k | 0.9% | -20% |
Same subheading in other tariffs
EU 8% Third-country duty 1 tariff line Türkiye 8% Third-country duty 4 tariff lines 
USA 13.2% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line 
Brazil 26% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 6 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line Japan 3.5% – 12.6% General (MFN) 3 tariff lines · average 8.4% 
Taiwan 6.8% – 10% General (MFN) 2 tariff lines · average 8.4% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$8kUS$8k+US$67k+US$354k+> US$973k
Exports: 82
- China: US$5m
- Türkiye: US$1m
- India: US$973k
- United Kingdom: US$663k
- Taiwan: US$375k
- Sri Lanka: US$361k
- France: US$354k
- Hong Kong SAR China: US$347k
- Japan: US$263k
- United States: US$251k
- Egypt: US$168k
- Italy: US$142k
- Thailand: US$118k
- Morocco: US$81k
- South Africa: US$71k
- South Korea: US$68k
- Indonesia: US$67k
- Netherlands: US$66k
- Germany: US$66k
- Pakistan: US$63k
- Nigeria: US$40k
- Hungary: US$24k
- Spain: US$24k
- Israel: US$21k
- Australia: US$21k
- Switzerland: US$20k
- Denmark: US$15k
- Mexico: US$14k
- Vietnam: US$14k
- Malaysia: US$12k
- Greece: US$11k
- Norway: US$10k
- Romania: US$8k
- United Arab Emirates: US$8k
- Canada: US$7k
- Singapore: US$7k
- Portugal: US$5k
- Ireland: US$4k
- Bulgaria: US$4k
- Poland: US$4k
- Austria: US$4k
- Brazil: US$3k
- Burkina Faso: US$2k
- New Zealand: US$2k
- Mauritius: US$2k
- Afghanistan: US$2k
- Côte d’Ivoire: US$1k
- Myanmar (Burma): US$1k
- Belgium: US$1k
- Czechia: US$1k
- Cambodia: US$1k
- Panama: US$900
- Estonia: US$700
- Cameroon: US$600
- Senegal: US$600
- Sweden: US$600
- Eswatini: US$600
- Kenya: US$400
- Uganda: US$300
- Ukraine: US$300
Trade value (US$) no reported trade < US$16kUS$16k+US$55k+US$211k+> US$394k
Imports: 144
- Malaysia: US$2m
- Egypt: US$891k
- Philippines: US$884k
- Netherlands: US$552k
- Indonesia: US$394k
- Côte d’Ivoire: US$387k
- Nigeria: US$383k
- Cambodia: US$362k
- United Kingdom: US$329k
- Saudi Arabia: US$295k
- Sri Lanka: US$285k
- Bangladesh: US$263k
- Spain: US$213k
- United States: US$211k
- Algeria: US$206k
- India: US$188k
- Myanmar (Burma): US$174k
- China: US$162k
- United Arab Emirates: US$149k
- Brunei: US$130k
- Singapore: US$121k
- Burkina Faso: US$113k
- Canada: US$106k
- Belarus: US$91k
- Israel: US$87k
- Hong Kong SAR China: US$86k
- Romania: US$84k
- Kenya: US$84k
- Iraq: US$81k
- Senegal: US$80k
- Poland: US$78k
- Tunisia: US$77k
- Tanzania: US$58k
- Libya: US$56k
- France: US$55k
- Moldova: US$52k
- Morocco: US$49k
- Kyrgyzstan: US$47k
- South Africa: US$43k
- Zambia: US$40k
- Australia: US$39k
- Vietnam: US$39k
- Türkiye: US$39k
- Nepal: US$38k
- Qatar: US$37k
- Uruguay: US$37k
- Belgium: US$34k
- Japan: US$33k
- Azerbaijan: US$32k
- Paraguay: US$32k
- Zimbabwe: US$30k
- South Korea: US$29k
- Taiwan: US$28k
- Italy: US$28k
- Cyprus: US$27k
- Germany: US$27k
- Palestinian Territories: US$26k
- Mauritius: US$25k
- Malawi: US$24k
- Oman: US$23k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5m | 47.8% |
| 2 | Türkiye | US$1m | 10.1% |
| 3 | India | US$973k | 8.6% |
| 4 | United Kingdom | US$663k | 5.8% |
| 5 | Taiwan | US$375k | 3.3% |
| 6 |  Sri Lanka | US$361k | 3.2% |
| 7 | France | US$354k | 3.1% |
| 8 |  Hong Kong SAR China | US$347k | 3.1% |
| 9 | Japan | US$263k | 2.3% |
| 10 | United States | US$251k | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Malaysia | US$2m | 20.5% |
| 2 |  Egypt | US$891k | 7.8% |
| 3 |  Philippines | US$884k | 7.8% |
| 4 | Netherlands | US$552k | 4.9% |
| 5 |  Indonesia | US$394k | 3.5% |
| 6 |  Côte d’Ivoire | US$387k | 3.4% |
| 7 | Nigeria | US$383k | 3.4% |
| 8 |  Cambodia | US$362k | 3.2% |
| 9 | United Kingdom | US$329k | 2.9% |
| 10 |  Saudi Arabia | US$295k | 2.6% |
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.
- 10%median duty
- 29number of duty-free countries (MFN)
- 45%highest: Bahamas, Sudan, Iran
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 26% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 26% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
| Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 12% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
| Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
| Egypt | 8.8% | 5% – 10% | 2019 · HS 2017 |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 8% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 6% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10%* | 2023 | |
| Indonesia | 10% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 8.4% | 3.5% – 13% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25%* | 2023 | |
 Kiribati | 15% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 24%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 12% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 6% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 10% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 13% | 2023 | |
| Sri Lanka | 0.4%* | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 16%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 5%* | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 18% | 2023 | |
 Tuvalu | 23% | 2017 · HS 2017 | |
 Ukraine | 8% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 13% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 26% | 2023 · HS 2017 | |
 Vietnam | 12% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 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
- 65643 Lace, handmade
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411220
- CPC 2.1 product
- 27912 Tulles and other net fabrics, except woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs
- ISIC Rev. 4 activity
- 1399 Manufacture of other textiles n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 5804.30 | unchanged |
| 2012 | 5804.30 | unchanged |
| 2007 | 5804.30 | unchanged |
| 2002 | 5804.30 | unchanged |
| 1996 | 5804.30 | unchanged |
| 1992 | 5804.30 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 5804.30; the duty is 8%.
Subheading 5804.30 is a single line in the EU Combined Nomenclature, where the duty is 8%.
173 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 8%.
Imports of these goods into the UK came to £226k between September 2025 and August 2026 (up 73% on the year before); China supplied 65%, followed by Germany.
In 2024, countries exported these goods worth US$11m (−19.7% year on year).
The largest exporter was China (US$5m), followed by Türkiye.
Questions and answers
What is the HS code for tulles and other net fabrics, not including woven, knitted: handmade lace?
Tulles and other net fabrics, not including woven, knitted: handmade lace fall under HS subheading 5804.30, part of heading 5804, in section XI of the Harmonized System.
What is the import duty on tulles and other net fabrics in the UK?
Under the UK Global Tariff, imports under 5804.30 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on tulles and other net fabrics in the EU?
Under the EU Combined Nomenclature, imports under 5804.30 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most tulles and other net fabrics?
China, with US$5m in 2024 (47.8% of world exports).
Which countries can export these goods to the UK duty-free?
173 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 8% 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 China (65%), Germany (14%) and Italy (12%), out of total imports of £226k.