Subheading · Chapter 69 · Heading 6905

6905.10

6905.10: Roofing tiles, chimney pots, cowls, chimney liners: roofing tiles

Official description Roofing tiles

6905.10 is a six-digit subheading of heading 6905, roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and…, chapter 69.

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. 6905 10 00 00 Roofing tiles Free+1p/st

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
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, 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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£42m-0% · previous 12 months
Average import price£0.59 per kg
Jan 2024: £2.3mFeb 2024: £3.2mMar 2024: £3.2mApr 2024: £3.8mMay 2024: £3.3mJun 2024: £3.1mJul 2024: £3.2mAug 2024: £3.1mSept 2024: £3mOct 2024: £3.5mNov 2024: £4.3mDec 2024: £2.2mJan 2025: £3.5mFeb 2025: £3.6mMar 2025: £2.8mApr 2025: £3.4mMay 2025: £4mJun 2025: £3.6mJul 2025: £4.1mAug 2025: £3.8mSept 2025: £5mOct 2025: £5.1mNov 2025: £3.2mDec 2025: £3.1mJan 2026: £2.4mFeb 2026: £3.4mMar 2026: £3.7mApr 2026: £3.9mMay 2026: £3.4mJun 2026: £3.3mJul 2026: £2.9mAug 2026: £2.6m 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
France £19.6m 46.6% +9.2%
Poland £6.4m 15.4% -7.2%
Belgium £6.2m 14.8% -12.8%
China £4.1m 9.9% +52.7%
Türkiye £2.3m 5.5% -43.8%
Spain £1.6m 3.9% +20.6%
Portugal £781k 1.9% +26.5%
Sri Lanka £511k 1.2% -5%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

6905.10 · US$672.3m

Trade value (US$) no reported trade < US$142.4kUS$142.4k+US$3.1m+US$21.4m+> US$67.5m

Exports: 99
  1. Germany: US$147.8m
  2. France: US$76.4m
  3. China: US$67.5m
  4. Serbia: US$60m
  5. Spain: US$54.6m
  6. Hungary: US$41.8m
  7. Poland: US$30.7m
  8. Croatia: US$23.6m
  9. Italy: US$21.7m
  10. Netherlands: US$21.4m
  11. Belgium: US$18.9m
  12. Slovenia: US$11.4m
  13. Portugal: US$10.5m
  14. Greece: US$10.3m
  15. Thailand: US$8.5m
  16. Austria: US$6.6m
  17. Türkiye: US$6.5m
  18. Japan: US$6.2m
  19. Czechia: US$6.2m
  20. Saudi Arabia: US$4.4m
  21. North Macedonia: US$4.2m
  22. Colombia: US$4m
  23. Mexico: US$3.8m
  24. Denmark: US$3.1m
  25. Switzerland: US$2.2m
  26. United States: US$2.1m
  27. Vietnam: US$2m
  28. Brazil: US$1.9m
  29. South Africa: US$1.8m
  30. United Kingdom: US$1.6m
  31. India: US$1.5m
  32. Australia: US$1.4m
  33. Malaysia: US$1.2m
  34. Estonia: US$853.8k
  35. Sri Lanka: US$772.4k
  36. Indonesia: US$605.4k
  37. Nicaragua: US$376.2k
  38. Luxembourg: US$365.4k
  39. Romania: US$329.6k
  40. New Zealand: US$318.3k
  41. Ireland: US$306.6k
  42. El Salvador: US$304.9k
  43. Slovakia: US$258.4k
  44. Armenia: US$194.4k
  45. Lithuania: US$191k
  46. Sweden: US$184.7k
  47. Norway: US$147.1k
  48. Guatemala: US$142.4k
  49. Azerbaijan: US$134.6k
  50. Bulgaria: US$114.6k
  51. Singapore: US$111.3k
  52. Bosnia & Herzegovina: US$100.6k
  53. South Korea: US$79k
  54. Hong Kong SAR China: US$65.3k
  55. Bolivia: US$55.1k
  56. Egypt: US$54.2k
  57. United Arab Emirates: US$50.6k
  58. Morocco: US$45.7k
  59. Algeria: US$38.6k
  60. Latvia: US$33.1k

Top exporters

RankCountryValueShare
1 Germany US$147.8m 22%
2 France US$76.4m 11.4%
3 China US$67.5m 10%
4 Serbia US$60m 8.9%
5 Spain US$54.6m 8.1%
6 Hungary US$41.8m 6.2%
7 Poland US$30.7m 4.6%
8 Croatia US$23.6m 3.5%
9 Italy US$21.7m 3.2%
10 Netherlands US$21.4m 3.2%

Top importers

RankCountryValueShare
1 Belgium US$59.8m 8.9%
2 Poland US$54.2m 8.1%
3 Netherlands US$43.7m 6.5%
4 United Kingdom US$43.6m 6.5%
5 Philippines US$40.6m 6%
6 Romania US$36.1m 5.4%
7 Bulgaria US$28.1m 4.2%
8 France US$26.9m 4%
9 Bosnia & Herzegovina US$21.1m 3.1%
10 India US$18m 2.7%

Subheading 6905.10 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 6905.10; the duty is duty-free.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard Free; 175 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 £42m (up 0% on the year before), at an average of £0.59 per kg; France supplied 47%, followed by Poland.

World trade in these goods reached US$672.3m in 2024, down 2.2% on 2023.

Germany was the largest exporter with 22% of the total, ahead of France.

Products classified here

Questions and answers

What is the HS code for roofing tiles, chimney pots, cowls, chimney liners: roofing tiles?

Roofing tiles, chimney pots, cowls, chimney liners: roofing tiles fall under HS subheading 6905.10, part of heading 6905, in section XIII of the Harmonized System.

What is the import duty on roofing tiles, chimney pots, cowls, chimney liners in the UK?

Under the UK Global Tariff, imports under 6905.10 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 roofing tiles, chimney pots, cowls, chimney liners in the EU?

Under the EU Combined Nomenclature, imports under 6905.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most roofing tiles, chimney pots, cowls, chimney liners?

Germany, with US$147.8m in 2024 (22% of world exports).

Which countries can export these goods to the UK duty-free?

175 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 France (47%), Poland (15%) and Belgium (15%), out of total imports of £42m.