Subheading · Chapter 68 · Heading 6805
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
Rates by national line · UK Global Tariff
UK lines →- 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 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 | |
| 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$85.7kUS$85.7k+US$2.8m+US$28m+> US$86.5m
Exports: 142
- China: US$287.1m
- Germany: US$175.1m
- United States: US$92m
- Canada: US$86.5m
- Poland: US$70m
- Finland: US$60m
- Switzerland: US$51.2m
- South Korea: US$50.1m
- Italy: US$43.4m
- Portugal: US$39.5m
- Austria: US$36.4m
- Japan: US$31.1m
- Czechia: US$30.6m
- France: US$28m
- Brazil: US$19m
- Greece: US$17.8m
- Sweden: US$17.4m
- Mexico: US$15m
- Türkiye: US$13.5m
- United Kingdom: US$11.7m
- Netherlands: US$11.5m
- Malaysia: US$8.6m
- Thailand: US$8.3m
- Spain: US$7.7m
- Belgium: US$7.6m
- Ukraine: US$5.8m
- Hong Kong SAR China: US$5.5m
- Colombia: US$4.6m
- Slovenia: US$4.5m
- Denmark: US$4.4m
- Hungary: US$3.6m
- Latvia: US$3m
- Taiwan: US$2.9m
- Lithuania: US$2.8m
- Morocco: US$2.4m
- Singapore: US$2.4m
- India: US$1.5m
- Serbia: US$1.4m
- Saudi Arabia: US$1.4m
- South Africa: US$1.3m
- Australia: US$1.2m
- Vietnam: US$793.5k
- Estonia: US$773.3k
- Luxembourg: US$524.7k
- Ireland: US$516.9k
- Bulgaria: US$440.4k
- Azerbaijan: US$429.2k
- Tunisia: US$349.7k
- Croatia: US$316.2k
- Romania: US$312.5k
- Panama: US$305.9k
- Russia: US$273.5k
- Indonesia: US$272.6k
- Cyprus: US$270k
- United Arab Emirates: US$256.3k
- New Zealand: US$243.4k
- El Salvador: US$214.6k
- Slovakia: US$202.4k
- Kazakhstan: US$186.4k
- Kuwait: US$180.3k
Trade value (US$) no reported trade < US$678.3kUS$678.3k+US$4.4m+US$12.2m+> US$37.2m
Imports: 217
- United States: US$134.8m
- Poland: US$118.6m
- Germany: US$111.6m
- India: US$57.6m
- France: US$43m
- China: US$39.8m
- Italy: US$37.2m
- United Kingdom: US$36m
- Mexico: US$31m
- Netherlands: US$31m
- Vietnam: US$29.4m
- Brazil: US$28.2m
- Russia: US$24.3m
- Spain: US$22.7m
- Türkiye: US$21.8m
- Canada: US$21.7m
- Austria: US$21m
- Czechia: US$17.8m
- United Arab Emirates: US$17.8m
- Australia: US$17.2m
- Thailand: US$15.7m
- South Africa: US$12.2m
- Japan: US$12m
- Hungary: US$11.8m
- Panama: US$11.8m
- Indonesia: US$10.9m
- Belgium: US$10.8m
- Switzerland: US$10.6m
- Denmark: US$10.5m
- Philippines: US$10.4m
- Romania: US$9.7m
- South Korea: US$8.6m
- Sweden: US$8.5m
- Portugal: US$8.3m
- Ukraine: US$8.1m
- Malaysia: US$7.9m
- Singapore: US$7.8m
- Kyrgyzstan: US$6.8m
- Peru: US$6.7m
- Argentina: US$6.5m
- Bangladesh: US$6.4m
- Ecuador: US$6.2m
- Kazakhstan: US$6.2m
- Hong Kong SAR China: US$6.2m
- Colombia: US$6m
- Saudi Arabia: US$6m
- New Zealand: US$5.8m
- Taiwan: US$5.3m
- Lithuania: US$5.2m
- Egypt: US$5.1m
- Algeria: US$5m
- Slovenia: US$4.9m
- Serbia: US$4.7m
- Pakistan: US$4.6m
- Estonia: US$4.4m
- Ireland: US$4.4m
- Iran: US$4.2m
- Israel: US$4.2m
- Croatia: US$4.1m
- Norway: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$287.1m | 22.5% |
| 2 | Germany | US$175.1m | 13.7% |
| 3 |  United States | US$92m | 7.2% |
| 4 | Canada | US$86.5m | 6.8% |
| 5 | Poland | US$70m | 5.5% |
| 6 | Finland | US$60m | 4.7% |
| 7 |  Switzerland | US$51.2m | 4% |
| 8 | South Korea | US$50.1m | 3.9% |
| 9 |  Italy | US$43.4m | 3.4% |
| 10 | Portugal | US$39.5m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$134.8m | 10.6% |
| 2 | Poland | US$118.6m | 9.3% |
| 3 | Germany | US$111.6m | 8.7% |
| 4 |  India | US$57.6m | 4.5% |
| 5 |  France | US$43m | 3.4% |
| 6 | China | US$39.8m | 3.1% |
| 7 | Italy | US$37.2m | 2.9% |
| 8 | United Kingdom | US$36m | 2.8% |
| 9 |  Mexico | US$31m | 2.4% |
| 10 |  Netherlands | US$31m | 2.4% |
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
The tariff classification of cotton swabs, cotton pads, and an emery board from China.
- N301878 U.S. CBP
The tariff classification of an abrasive nail file from China.
- N297126 U.S. CBP
The tariff classification of abrasive discs and backing pads from China.
- N296324 U.S. CBP
The tariff classification of abrasive pedicure files from Switzerland
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$287.1m 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.