Subheading · Chapter 69 · Heading 6905

6905.90

6905.90: Roofing tiles, chimney pots, cowls, chimney liners: other

Official description Other

6905.90 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 90 00 00 Other 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
    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–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£1.9m+74.9% · previous 12 months
Average import price£6.74 per kg
Jan 2024: £21kFeb 2024: £38kMar 2024: £37kApr 2024: £22kMay 2024: £11kJun 2024: £1kJul 2024: £14kAug 2024: £22kSept 2024: £15kOct 2024: £60kNov 2024: £5kDec 2024: £20kJan 2025: £10kFeb 2025: £10kMar 2025: £50kApr 2025: £8kMay 2025: £34kJun 2025: £135kJul 2025: £346kAug 2025: £385kSept 2025: £470kOct 2025: £618kNov 2025: £209kDec 2025: £21kJan 2026: £139kFeb 2026: £67kMar 2026: £172kApr 2026: £6kMay 2026: £62kJun 2026: £17kJul 2026: £92kAug 2026: £12k 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
Netherlands £1.4m 76.6% +89.9%
Germany £183k 9.7% +1,144.4%
Türkiye £81k 4.3% +7,711.5%
Poland £60k 3.2% +4,023.7%
China £33k 1.7% -49.4%
Ireland £20k 1.1% -7.2%
Czechia £20k 1.1% -45.3%
Denmark £15k 0.8% +73.8%

Same subheading in other tariffs

World trade in 2024

6905.90 · US$69m

Trade value (US$) no reported trade < US$43kUS$43k+US$449k+US$1m+> US$4m

Exports: 97
  1. Germany: US$18m
  2. China: US$14m
  3. Poland: US$4m
  4. Czechia: US$4m
  5. United Kingdom: US$3m
  6. France: US$3m
  7. Italy: US$2m
  8. Spain: US$2m
  9. United States: US$2m
  10. Thailand: US$1m
  11. Hungary: US$1m
  12. Portugal: US$1m
  13. Greece: US$1m
  14. Netherlands: US$927k
  15. Vietnam: US$880k
  16. Belgium: US$867k
  17. Croatia: US$800k
  18. Serbia: US$773k
  19. Slovenia: US$696k
  20. Mexico: US$680k
  21. Denmark: US$564k
  22. Latvia: US$493k
  23. India: US$449k
  24. Romania: US$403k
  25. United Arab Emirates: US$388k
  26. South Africa: US$370k
  27. Sweden: US$350k
  28. Türkiye: US$337k
  29. Kazakhstan: US$323k
  30. Luxembourg: US$258k
  31. Japan: US$257k
  32. Austria: US$246k
  33. Slovakia: US$234k
  34. Colombia: US$225k
  35. Finland: US$135k
  36. Bulgaria: US$128k
  37. Switzerland: US$119k
  38. Malaysia: US$94k
  39. Taiwan: US$93k
  40. North Macedonia: US$85k
  41. Australia: US$78k
  42. Indonesia: US$70k
  43. Brazil: US$51k
  44. Morocco: US$46k
  45. Hong Kong SAR China: US$44k
  46. Estonia: US$43k
  47. Lithuania: US$39k
  48. Mauritius: US$39k
  49. Kuwait: US$37k
  50. Ireland: US$36k
  51. Bosnia & Herzegovina: US$31k
  52. Dominican Republic: US$28k
  53. New Zealand: US$20k
  54. Albania: US$19k
  55. Bangladesh: US$17k
  56. Sri Lanka: US$17k
  57. Saudi Arabia: US$14k
  58. Russia: US$13k
  59. Moldova: US$11k
  60. Norway: US$10k

Top exporters

RankCountryValueShare
1 Germany US$18m 26%
2 China US$14m 20.3%
3 Poland US$4m 6.3%
4 Czechia US$4m 6.3%
5 United Kingdom US$3m 4.2%
6 France US$3m 3.7%
7 Italy US$2m 3.4%
8 Spain US$2m 2.3%
9 United States US$2m 2.2%
10 Thailand US$1m 2.1%

Top importers

RankCountryValueShare
1 Poland US$8m 12.2%
2 Austria US$3m 4.6%
3 Romania US$3m 4.3%
4 Spain US$3m 4.2%
5 Germany US$2m 3.6%
6 Ireland US$2m 3.4%
7 United States US$2m 3.4%
8 Saudi Arabia US$2m 3.3%
9 Philippines US$2m 3.2%
10 Russia US$2m 3%

Import duty on this product around the world 164

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.

  • 14%median duty
  • 22number of duty-free countries (MFN)
  • 45%highest: Bahamas, Vietnam, Morocco

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 15% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 12% 2023 · HS 2017
Armenia 15% 2023
Aruba 10% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 15% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 7% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 25% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 15% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 5% 2023
Iran 32% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 15% 2023
Japan 2% 2023
Jordan 5% 2023
Kazakhstan 12% 2023
Kenya 35% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 10% 2023
Maldives 10% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 7.5% 0% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palestinian Territories 12% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 12% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 1.1%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 35% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 3.2% 2023
Uruguay 12% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 15% 2023 · HS 2017
Vietnam 45% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.2% 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
66242 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments & other ceramic constructional goods
End use (BEC Rev. 5)
Intermediate goods · BEC 311220
CPC 2.1 product
37350 Non-refractory ceramic building bricks, flooring blocks, support or filler tiles, roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic construction goods
ISIC Rev. 4 activity
2392 Manufacture of clay building materials

Earlier HS editions

HSCode
20176905.90unchanged
20126905.90unchanged
20076905.90unchanged
20026905.90unchanged
19966905.90unchanged
19926905.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

  2. US Anti-dumping

    Ceramic Tile From the People's Republic of China: Continuation of Antidumping Duty and Countervailing Duty Orders

    FR Doc. 2026-04120 · 91 FR 10065 · Source: federalregister.gov

Rule changes →

Subheading 6905.90 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 6905.90; the duty is duty-free.

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 £1.9m (up 75% on the year before), at an average of £6.74 per kg; Netherlands supplied 77%, followed by Germany.

World trade in these goods reached US$69m in 2024, down 8.4% on 2023.

Germany was the largest exporter with 26% of the total, ahead of China.

Questions and answers

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

Roofing tiles, chimney pots, cowls, chimney liners: other fall under HS subheading 6905.90, 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 6905.90 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 6905.90 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$18m in 2024 (26% 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 Netherlands (77%), Germany (10%) and Türkiye (4%), out of total imports of £1.9m.

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