Subheading · Chapter 67 · Heading 6704
6704.90: Wigs, false beards, eyebrows and eyelashes, switches: of other materials
Official description Of other materials
Subheading 6704.90 belongs to heading 6704 (wigs, false beards, eyebrows and eyelashes, switches and the like, of human or…) in chapter 67.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6704 90 00 00 Of other materials 2%
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 4
- 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)
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £17.2m | 91.7% | +1.2% |
 Indonesia | £467k | 2.5% | +31.1% |
 Italy | £296k | 1.6% | +68.4% |
 United States | £166k | 0.9% | -60% |
 Vietnam | £119k | 0.6% | -9.1% |
 Thailand | £69k | 0.4% | -45.9% |
 Australia | £62k | 0.3% | +1,032.5% |
 Spain | £50k | 0.3% | +198.4% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$42kUS$42k+US$401k+US$3m+> US$10m
Exports: 141
- China: US$162m
- Mozambique: US$42m
- Indonesia: US$26m
- Kenya: US$10m
- United States: US$10m
- Poland: US$9m
- South Africa: US$6m
- Vietnam: US$5m
- United Kingdom: US$5m
- Czechia: US$5m
- Thailand: US$4m
- South Korea: US$3m
- Nigeria: US$3m
- Germany: US$3m
- Belgium: US$2m
- Canada: US$2m
- Israel: US$2m
- Uganda: US$2m
- Italy: US$2m
- Hong Kong SAR China: US$2m
- Sweden: US$1m
- France: US$1m
- Hungary: US$1m
- Netherlands: US$1m
- Switzerland: US$1m
- Madagascar: US$1m
- Senegal: US$661k
- Tanzania: US$623k
- Laos: US$518k
- Myanmar (Burma): US$453k
- Taiwan: US$414k
- Spain: US$403k
- Denmark: US$401k
- Austria: US$396k
- India: US$388k
- Japan: US$351k
- Cambodia: US$307k
- Türkiye: US$242k
- Bangladesh: US$239k
- Australia: US$236k
- Norway: US$233k
- Lithuania: US$232k
- Ireland: US$207k
- Greece: US$201k
- Finland: US$196k
- Slovenia: US$193k
- Mauritius: US$178k
- Russia: US$166k
- Singapore: US$144k
- United Arab Emirates: US$124k
- Eswatini: US$120k
- Romania: US$96k
- Philippines: US$94k
- Ukraine: US$90k
- Zambia: US$89k
- Latvia: US$87k
- Estonia: US$74k
- Croatia: US$66k
- Serbia: US$65k
- Macao SAR China: US$63k
Trade value (US$) no reported trade < US$221kUS$221k+US$957k+US$3m+> US$9m
Imports: 194
- United States: US$54m
- South Africa: US$43m
- United Kingdom: US$24m
- China: US$23m
- Ghana: US$16m
- Congo - Kinshasa: US$9m
- United Arab Emirates: US$9m
- Canada: US$8m
- Germany: US$8m
- Switzerland: US$6m
- France: US$6m
- Hong Kong SAR China: US$5m
- Brazil: US$5m
- Kazakhstan: US$5m
- Poland: US$4m
- Netherlands: US$4m
- Mexico: US$4m
- Australia: US$4m
- Japan: US$3m
- Indonesia: US$3m
- Spain: US$3m
- Ireland: US$3m
- Uganda: US$3m
- Vietnam: US$2m
- Oman: US$2m
- Romania: US$2m
- Türkiye: US$2m
- Thailand: US$2m
- Italy: US$2m
- Colombia: US$2m
- Sweden: US$2m
- Malaysia: US$2m
- Rwanda: US$2m
- Togo: US$1m
- Saudi Arabia: US$1m
- Belgium: US$1m
- Chile: US$1m
- Denmark: US$1m
- Russia: US$1m
- Botswana: US$1m
- Kyrgyzstan: US$1m
- Austria: US$1m
- Singapore: US$1m
- Peru: US$1m
- Ecuador: US$1m
- Czechia: US$1m
- Israel: US$1m
- Eswatini: US$957k
- South Korea: US$950k
- Congo - Brazzaville: US$904k
- Hungary: US$864k
- Qatar: US$833k
- Finland: US$790k
- Guatemala: US$785k
- Norway: US$757k
- Zambia: US$736k
- Tanzania: US$731k
- Nigeria: US$726k
- Serbia: US$617k
- Myanmar (Burma): US$608k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$162m | 50.6% |
| 2 |  Mozambique | US$42m | 13.3% |
| 3 | Indonesia | US$26m | 8.3% |
| 4 |  Kenya | US$10m | 3.2% |
| 5 | United States | US$10m | 3.1% |
| 6 |  Poland | US$9m | 2.8% |
| 7 |  South Africa | US$6m | 1.8% |
| 8 | Vietnam | US$5m | 1.5% |
| 9 | United Kingdom | US$5m | 1.5% |
| 10 |  Czechia | US$5m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$54m | 17% |
| 2 | South Africa | US$43m | 13.4% |
| 3 | United Kingdom | US$24m | 7.4% |
| 4 | China | US$23m | 7.2% |
| 5 |  Ghana | US$16m | 5% |
| 6 |  Congo - Kinshasa | US$9m | 2.9% |
| 7 |  United Arab Emirates | US$9m | 2.8% |
| 8 |  Canada | US$8m | 2.5% |
| 9 |  Germany | US$8m | 2.4% |
| 10 |  Switzerland | US$6m | 1.8% |
The UK Global Tariff has one tariff line for subheading 6704.90; the duty is 2%.
Subheading 6704.90 is a single line in the EU Combined Nomenclature, where the duty is 2.2%.
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 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £18.7m between September 2025 and August 2026 (up 1% on the year before); China supplied 92%, followed by Indonesia.
In 2024, countries exported these goods worth US$320m (−4.1% year on year).
The largest exporter was China (US$162m), followed by Mozambique.
Questions and answers
What is the HS code for wigs, false beards, eyebrows and eyelashes, switches: of other materials?
Wigs, false beards, eyebrows and eyelashes, switches: of other materials fall under HS subheading 6704.90, part of heading 6704, in section XII of the Harmonized System.
What is the import duty on wigs, false beards, eyebrows and eyelashes… in the UK?
Under the UK Global Tariff, imports under 6704.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on wigs, false beards, eyebrows and eyelashes… in the EU?
Under the EU Combined Nomenclature, imports under 6704.90 from countries without a preferential agreement are charged at 2.2%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most wigs, false beards, eyebrows and eyelashes…?
China, with US$162m in 2024 (50.6% 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 2% 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 China (92%), Indonesia (3%) and Italy (2%), out of total imports of £18.7m.