Subheading · Chapter 68 · Heading 6805

6805.20

6805.20: On a base of paper or paperboard only

6805.20 is a six-digit subheading of heading 6805, natural or artificial abrasive powder or grain, on a base of textile material…, chapter 68.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6805 20 00 00 On a base of paper or paperboard only Free

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 2

  • 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 - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

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£28.7m-1.2% · previous 12 months
Average import price£7.59 per kg
Jan 2024: £2.3mFeb 2024: £2.8mMar 2024: £2.9mApr 2024: £2.4mMay 2024: £2.6mJun 2024: £2.9mJul 2024: £2.9mAug 2024: £2.6mSept 2024: £2.7mOct 2024: £3mNov 2024: £2.9mDec 2024: £1.8mJan 2025: £2mFeb 2025: £2.7mMar 2025: £2.4mApr 2025: £2.2mMay 2025: £2.3mJun 2025: £2.2mJul 2025: £2.8mAug 2025: £2.2mSept 2025: £2.6mOct 2025: £2.8mNov 2025: £2.4mDec 2025: £2mJan 2026: £2mFeb 2026: £2.2mMar 2026: £2.4mApr 2026: £2.5mMay 2026: £2.6mJun 2026: £2.6mJul 2026: £2.3mAug 2026: £2.2m 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
Finland £8.1m 28.3% +14.7%
China £7.9m 27.6% -0.7%
Portugal £2.1m 7.3% +9.5%
Germany £1.4m 4.9% -17.1%
Poland £1.3m 4.4% +24.9%
Austria £1.2m 4.2% +6%
South Korea £980k 3.4% -16.2%
Canada £952k 3.3% -23.7%

Same subheading in other tariffs

World trade in 2024

6805.20 · US$1.3bn

Trade value (US$) no reported trade < US$86kUS$86k+US$3m+US$28m+> US$86m

Exports: 142
  1. China: US$287m
  2. Germany: US$175m
  3. United States: US$92m
  4. Canada: US$86m
  5. Poland: US$70m
  6. Finland: US$60m
  7. Switzerland: US$51m
  8. South Korea: US$50m
  9. Italy: US$43m
  10. Portugal: US$40m
  11. Austria: US$36m
  12. Japan: US$31m
  13. Czechia: US$31m
  14. France: US$28m
  15. Brazil: US$19m
  16. Greece: US$18m
  17. Sweden: US$17m
  18. Mexico: US$15m
  19. Türkiye: US$13m
  20. United Kingdom: US$12m
  21. Netherlands: US$12m
  22. Malaysia: US$9m
  23. Thailand: US$8m
  24. Spain: US$8m
  25. Belgium: US$8m
  26. Ukraine: US$6m
  27. Hong Kong SAR China: US$5m
  28. Colombia: US$5m
  29. Slovenia: US$4m
  30. Denmark: US$4m
  31. Hungary: US$4m
  32. Latvia: US$3m
  33. Taiwan: US$3m
  34. Lithuania: US$3m
  35. Morocco: US$2m
  36. Singapore: US$2m
  37. India: US$1m
  38. Serbia: US$1m
  39. Saudi Arabia: US$1m
  40. South Africa: US$1m
  41. Australia: US$1m
  42. Vietnam: US$794k
  43. Estonia: US$773k
  44. Luxembourg: US$525k
  45. Ireland: US$517k
  46. Bulgaria: US$440k
  47. Azerbaijan: US$429k
  48. Tunisia: US$350k
  49. Croatia: US$316k
  50. Romania: US$313k
  51. Panama: US$306k
  52. Russia: US$274k
  53. Indonesia: US$273k
  54. Cyprus: US$270k
  55. United Arab Emirates: US$256k
  56. New Zealand: US$243k
  57. El Salvador: US$215k
  58. Slovakia: US$202k
  59. Kazakhstan: US$186k
  60. Kuwait: US$180k

Top exporters

RankCountryValueShare
1 China US$287m 22.5%
2 Germany US$175m 13.7%
3 United States US$92m 7.2%
4 Canada US$86m 6.8%
5 Poland US$70m 5.5%
6 Finland US$60m 4.7%
7 Switzerland US$51m 4%
8 South Korea US$50m 3.9%
9 Italy US$43m 3.4%
10 Portugal US$40m 3.1%

Top importers

RankCountryValueShare
1 United States US$135m 10.6%
2 Poland US$119m 9.3%
3 Germany US$112m 8.7%
4 India US$58m 4.5%
5 France US$43m 3.4%
6 China US$40m 3.1%
7 Italy US$37m 2.9%
8 United Kingdom US$36m 2.8%
9 Mexico US$31m 2.4%
10 Netherlands US$31m 2.4%

Import duty on this product around the world 165

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
  • 25number of duty-free countries (MFN)
  • 45%highest: Bahamas, Morocco, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 7% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 7% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 15% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 10% 2023
Eswatini 15% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 1.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 12% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 0% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 2023
Iran 12% 5% – 20% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 0% 2023
Japan 3.5% 2023
Jordan 0% 2023
Kazakhstan 7% 2023
Kenya 25% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 7% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 15% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 8% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 7% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 15% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 1.8%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 1.7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 5% 0% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 15% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 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
66322 Natural/artificial abrasive powder/grain, on a base oftextile material, of paper, of paperboard/of other materials, whether/not cut to shape/sewn/othw. made up, on a base of paper/paperboard only
End use (BEC Rev. 5)
Intermediate goods · BEC 311220
CPC 2.1 product
37910 Millstones, grindstones, grinding wheels and the like, without frameworks, for working stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics; natural or artificial abrasive powder or grain, on a base of textile, paper or other material
ISIC Rev. 4 activity
2399 Manufacture of other non-metallic mineral products n.e.c.

Earlier HS editions

HSCode
20176805.20unchanged
20126805.20unchanged
20076805.20unchanged
20026805.20unchanged
19966805.20unchanged
19926805.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 4

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N330026 U.S. CBP 24 January 2023 · 6805.20.00.00

    The tariff classification of cotton swabs, cotton pads, and an emery board from China.

  • N301878 U.S. CBP 29 November 2018 · 6805.20.00.00

    The tariff classification of an abrasive nail file from China.

  • N297126 U.S. CBP 11 June 2018 · 6805.20.00.00

    The tariff classification of abrasive discs and backing pads from China.

  • N296324 U.S. CBP 17 May 2018 · 6805.20.00.00

    The tariff classification of abrasive pedicure files from Switzerland

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R0513 · Source: eur-lex.europa.eu

Rule changes →

Subheading 6805.20 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 6805.20; the duty is 1.7%.

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 12 months to August 2026, the UK imported these goods worth £28.7m (down 1% on the year before), at an average of £7.59 per kg; Finland supplied 28%, followed by China.

World trade in these goods reached US$1.3bn in 2024, up 0.7% on 2023.

China was the largest exporter with 22.5% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for on a base of paper or paperboard only?

On a base of paper or paperboard only fall under HS subheading 6805.20, part of heading 6805, in section XIII of the Harmonized System.

What is the import duty on on a base of paper or paperboard only in the UK?

Under the UK Global Tariff, imports under 6805.20 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 on a base of paper or paperboard only in the EU?

Under the EU Combined Nomenclature, imports under 6805.20 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 on a base of paper or paperboard only?

China, with US$287m in 2024 (22.5% 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Finland (28%), China (28%) and Portugal (7%), out of total imports of £28.7m.

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Typical products

Everyday names, not part of the legal text.