Subheading · Chapter 68 · Heading 6805
6805.30: On a base of other materials
Abrasives on other backings
6805.30 is the HS subheading for abrasives on other backings, under heading 6805 in chapter 68.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6805 30 00 00 On a base of other materials 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 | £10.9m | 19.5% | +9.3% |
 United States | £10.7m | 19.3% | +19.5% |
 China | £5.7m | 10.3% | +9.2% |
 Italy | £4.4m | 7.9% | +1.1% |
 Switzerland | £3.3m | 5.9% | +5.5% |
 Czechia | £2.6m | 4.7% | +259.9% |
 Germany | £2.6m | 4.7% | +6.3% |
 Netherlands | £2.2m | 4% | +36.3% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$86kUS$86k+US$4m+US$52m+> US$121m
Exports: 149
- United States: US$385m
- Germany: US$312m
- China: US$198m
- Mexico: US$148m
- Italy: US$121m
- Japan: US$105m
- Finland: US$103m
- South Korea: US$94m
- Poland: US$87m
- United Kingdom: US$85m
- France: US$63m
- Thailand: US$56m
- Türkiye: US$53m
- Netherlands: US$52m
- Switzerland: US$52m
- Spain: US$50m
- Belgium: US$42m
- Canada: US$36m
- Portugal: US$29m
- Czechia: US$23m
- Taiwan: US$20m
- Austria: US$17m
- Brazil: US$16m
- Slovenia: US$16m
- Hong Kong SAR China: US$16m
- Singapore: US$15m
- Hungary: US$14m
- Greece: US$10m
- Malaysia: US$10m
- Costa Rica: US$8m
- Denmark: US$7m
- Lithuania: US$7m
- Latvia: US$6m
- Ireland: US$5m
- Sweden: US$4m
- Bulgaria: US$3m
- India: US$3m
- Colombia: US$3m
- Israel: US$3m
- Niue: US$3m
- Russia: US$2m
- Ukraine: US$2m
- Morocco: US$2m
- Slovakia: US$2m
- Estonia: US$2m
- Serbia: US$1m
- Vietnam: US$1m
- South Africa: US$1m
- Jordan: US$1m
- New Zealand: US$1m
- Luxembourg: US$1m
- Paraguay: US$874k
- Croatia: US$830k
- Australia: US$766k
- United Arab Emirates: US$683k
- Romania: US$598k
- Indonesia: US$379k
- Chile: US$298k
- Philippines: US$262k
- Peru: US$190k
Trade value (US$) no reported trade < US$407kUS$407k+US$7m+US$27m+> US$78m
Imports: 215
- Germany: US$306m
- United States: US$304m
- Poland: US$111m
- China: US$98m
- France: US$93m
- Belgium: US$86m
- Italy: US$78m
- Netherlands: US$74m
- Canada: US$72m
- Mexico: US$65m
- Spain: US$59m
- United Kingdom: US$52m
- Czechia: US$49m
- Brazil: US$35m
- India: US$35m
- Australia: US$35m
- Türkiye: US$32m
- Austria: US$30m
- South Korea: US$29m
- Switzerland: US$29m
- Russia: US$27m
- Taiwan: US$27m
- Portugal: US$27m
- Japan: US$25m
- Malaysia: US$25m
- Philippines: US$24m
- Vietnam: US$23m
- Hong Kong SAR China: US$22m
- Singapore: US$21m
- Hungary: US$21m
- United Arab Emirates: US$21m
- Thailand: US$19m
- Romania: US$17m
- Denmark: US$14m
- Costa Rica: US$14m
- Sweden: US$14m
- Greece: US$13m
- Slovenia: US$12m
- Ireland: US$12m
- South Africa: US$12m
- Slovakia: US$11m
- Croatia: US$9m
- Norway: US$9m
- Chile: US$8m
- Lithuania: US$8m
- Serbia: US$8m
- Argentina: US$8m
- Indonesia: US$7m
- Saudi Arabia: US$7m
- Israel: US$7m
- Ukraine: US$7m
- Morocco: US$7m
- Estonia: US$7m
- New Zealand: US$7m
- Finland: US$7m
- Peru: US$6m
- Belarus: US$6m
- Dominican Republic: US$6m
- Kyrgyzstan: US$6m
- Colombia: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$385m | 16.7% |
| 2 | Germany | US$312m | 13.6% |
| 3 | China | US$198m | 8.6% |
| 4 |  Mexico | US$148m | 6.4% |
| 5 | Italy | US$121m | 5.3% |
| 6 |  Japan | US$105m | 4.6% |
| 7 | Finland | US$103m | 4.5% |
| 8 |  South Korea | US$94m | 4.1% |
| 9 |  Poland | US$87m | 3.8% |
| 10 | United Kingdom | US$85m | 3.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$306m | 13.3% |
| 2 | United States | US$304m | 13.2% |
| 3 | Poland | US$111m | 4.8% |
| 4 | China | US$98m | 4.3% |
| 5 |  France | US$93m | 4% |
| 6 |  Belgium | US$86m | 3.8% |
| 7 | Italy | US$78m | 3.4% |
| 8 | Netherlands | US$74m | 3.2% |
| 9 |  Canada | US$72m | 3.1% |
| 10 | Mexico | US$65m | 2.8% |
Binding rulings for similar goods 8
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.
- N320487 U.S. CBP
The tariff classification of refillable dishwands and refillable dishwand sponges from China
- N299520 U.S. CBP
The tariff classification of a sharpening stone, a lapping plate, a field holder, and a sharpening pond from Japan.
- N297126 U.S. CBP
The tariff classification of abrasive discs and backing pads from China.
- 600013980 HMRC
Emery board nail files in packs of three, made of emery, paperboard, and polyurethane leather. Plastic envelope packaging for transport and storage
- 600010165 HMRC
Pack of 3 Heavy Duty Scrubbing Pads. Intended for cleaning household items such as Grills, Pots, Pans, BBQ's etc. Presented in a sealed printed pack.
- 600010167 HMRC
Pack of ten sponge scourers. Manufactured from cellular plastic foam with scouring surface on one of the larger faces. Intended for washing up and other household uses. Packaging: Pack of ten sponges in a sealed, printed plastic wrapper.
- 600010164 HMRC
Product is a pack of 8 sponge scrubbers intended for cleaning. They are made out of Polyurethane (PU) and come in 3 different colours: yellow, blue and pink. The pack is a mix of colours. Packaged in a printed bag.
- 600006730 HMRC
Pack of 3 scrubbing pads Made of polyester. Intended for cleaning household surfaces. Presented on a printed wrap card.
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.
-
Sanctions · Applies from: CELEX 32026R0513 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 6805.30; the duty is duty-free.
Subheading 6805.30 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
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 Free.
Imports of abrasives on other backings into the UK came to £55.6m between September 2025 and August 2026 (up 13% on the year before); Finland supplied 20%, followed by United States.
In 2024, countries exported abrasives on other backings worth US$2bn (+4.1% year on year).
The largest exporter was the United States (US$385m), followed by Germany.
Questions and answers
What is the HS code for on a base of other materials?
On a base of other materials fall under HS subheading 6805.30, part of heading 6805, in section XIII of the Harmonized System.
What is the import duty on on a base of other materials in the UK?
Under the UK Global Tariff, imports under 6805.30 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 other materials in the EU?
Under the EU Combined Nomenclature, imports under 6805.30 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 other materials?
The United States, with US$385m in 2024 (16.7% of world exports).
Which countries can export abrasives on other backings 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 abrasives on other backings from?
In the 12 months to August 2026, the largest suppliers were Finland (20%), United States (19%) and China (10%), out of total imports of £55.6m.