Subheading · Chapter 59 · Heading 5904

5904.10

5904.10: Linoleum, whether or not cut to shape: linoleum

Official description Linoleum

5904.10 is a six-digit subheading of heading 5904, linoleum, whether or not cut to shape; floor coverings consisting of a coating…, chapter 59.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 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. 5904 10 00 00 Linoleum Freem²

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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 schemeCountriesRate
standard rate (no agreement)—Free
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£10.8m-9.8% · previous 12 months
Average import price£2.14 per kg
Jan 2024: £852kFeb 2024: £997kMar 2024: £830kApr 2024: £921kMay 2024: £1.1mJun 2024: £1.1mJul 2024: £1mAug 2024: £1.2mSept 2024: £952kOct 2024: £946kNov 2024: £749kDec 2024: £774kJan 2025: £828kFeb 2025: £1.1mMar 2025: £1mApr 2025: £960kMay 2025: £1.4mJun 2025: £1mJul 2025: £1.1mAug 2025: £1mSept 2025: £1.1mOct 2025: £992kNov 2025: £1mDec 2025: £590kJan 2026: £956kFeb 2026: £855kMar 2026: £1.1mApr 2026: £871kMay 2026: £820kJun 2026: £814kJul 2026: £978kAug 2026: £651k 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
Netherlands £8.9m 83% -14.6%
United Kingdom £1m 9.4% +14.8%
Italy £523k 4.9% +111.6%
Germany £206k 1.9% -4.1%
China £68k 0.6% -19.1%
France £13k 0.1% +52.5%
Belgium £5k 0% -16.9%
United States £4k 0% -56%

Same subheading in other tariffs

World trade in 2024

5904.10 · US$214.8m

Trade value (US$) no reported trade < US$45.7kUS$45.7k+US$438.8k+US$3.1m+> US$38.4m

Exports: 68
  1. Netherlands: US$115.1m
  2. United Kingdom: US$38.4m
  3. Italy: US$24.8m
  4. Germany: US$13.2m
  5. China: US$4.2m
  6. Sweden: US$3.9m
  7. France: US$3.1m
  8. United States: US$2.3m
  9. Türkiye: US$1.8m
  10. Russia: US$1.2m
  11. Uzbekistan: US$1.1m
  12. Kazakhstan: US$988.1k
  13. Canada: US$665.9k
  14. Thailand: US$622.6k
  15. Belgium: US$538.4k
  16. Denmark: US$438.8k
  17. Poland: US$276.9k
  18. Ukraine: US$226.2k
  19. Czechia: US$178.6k
  20. Australia: US$168.1k
  21. Finland: US$163.8k
  22. Slovenia: US$155.1k
  23. Vietnam: US$144.5k
  24. Saudi Arabia: US$142k
  25. Austria: US$139.4k
  26. Singapore: US$136.1k
  27. Switzerland: US$127.7k
  28. Spain: US$97.5k
  29. Slovakia: US$82.1k
  30. Iran: US$52.7k
  31. Romania: US$50.1k
  32. Hong Kong SAR China: US$45.7k
  33. Hungary: US$41.5k
  34. Portugal: US$39.7k
  35. South Korea: US$35.1k
  36. Japan: US$32.9k
  37. Dominican Republic: US$27.7k
  38. Serbia: US$25.3k
  39. Lithuania: US$22.8k
  40. Panama: US$19.1k
  41. Croatia: US$18.5k
  42. Philippines: US$12.2k
  43. Luxembourg: US$11.2k
  44. Norway: US$10.7k
  45. India: US$8.2k
  46. Latvia: US$6k
  47. Estonia: US$5.2k
  48. Ireland: US$4.9k
  49. Greece: US$3.4k
  50. Kyrgyzstan: US$1.8k
  51. Bosnia & Herzegovina: US$1.3k
  52. Taiwan: US$1.3k
  53. Armenia: US$800
  54. Egypt: US$800
  55. Belarus: US$400
  56. Brazil: US$400
  57. Kuwait: US$400
  58. South Africa: US$300
  59. United Arab Emirates: US$200
  60. Cyprus: US$200

Top exporters

RankCountryValueShare
1 Netherlands US$115.1m 53.6%
2 United Kingdom US$38.4m 17.9%
3 Italy US$24.8m 11.5%
4 Germany US$13.2m 6.1%
5 China US$4.2m 1.9%
6 Sweden US$3.9m 1.8%
7 France US$3.1m 1.5%
8 United States US$2.3m 1.1%
9 Türkiye US$1.8m 0.8%
10 Russia US$1.2m 0.5%

Top importers

RankCountryValueShare
1 United States US$35.9m 16.7%
2 Germany US$30.1m 14%
3 Netherlands US$26.2m 12.2%
4 Sweden US$15.7m 7.3%
5 France US$13.7m 6.4%
6 United Kingdom US$13.7m 6.4%
7 Denmark US$9.7m 4.5%
8 Switzerland US$8.3m 3.9%
9 Canada US$7.6m 3.6%
10 Austria US$4.7m 2.2%

Import duty on this product around the world 163

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.

  • 11%median duty
  • 27number of duty-free countries (MFN)
  • 40%highest: Morocco, Iran, Algeria

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 13%* 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 13%* 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 10% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 7% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 5.3% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 18% 2023
Iran 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 13% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 13%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 15% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 10% 2023
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 13% 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 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 13%* 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 10% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 4.9%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 12% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 5.3% 2023
Tuvalu 23% 2017 · HS 2017
Ukraine 5.3% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 12% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.4% 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
6591 Linoleum, whether/not cut to shape; floor coverings consisting of a coating/covering applied on a textile backing, whether/not cut to shape
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
38930 Linoleum
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20175904.10unchanged
20125904.10unchanged
20075904.10unchanged
20025904.10unchanged
19965904.10unchanged
19925904.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Subheading 5904.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 5904.10; the duty is 5.3%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 these goods worth £10.8m (down 10% on the year before), at an average of £2.14 per kg; Netherlands supplied 83%, followed by United Kingdom.

World trade in these goods reached US$214.8m in 2024, down 3.8% on 2023.

The Netherlands was the largest exporter with 53.6% of the total, ahead of the United Kingdom.

Products classified here

Questions and answers

What is the HS code for linoleum, whether or not cut to shape: linoleum?

Linoleum, whether or not cut to shape: linoleum fall under HS subheading 5904.10, part of heading 5904, in section XI of the Harmonized System.

What is the import duty on linoleum, whether or not cut to shape: linoleum in the UK?

Under the UK Global Tariff, imports under 5904.10 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 linoleum, whether or not cut to shape: linoleum in the EU?

Under the EU Combined Nomenclature, imports under 5904.10 from countries without a preferential agreement are charged at 5.3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most linoleum, whether or not cut to shape: linoleum?

The Netherlands, with US$115.1m in 2024 (53.6% 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Netherlands (83%), United Kingdom (9%) and Italy (5%), out of total imports of £10.8m.

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Typical products

Everyday names, not part of the legal text.