Heading · Chapter 70
7005: Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
Heading 7005 is divided into 4 six-digit subheadings and sits in chapter 70, glass and glassware.
Duty rates compared
UK Free Third-country duty 11 tariff lines 
EU 2% – 3% Third-country duty 11 tariff lines · average 2.1% 
Türkiye 2% – 3% Third-country duty 11 tariff lines · average 2.1% 
USA Free – 5.6% General (MFN) 10 tariff lines · average 2.5% · 4× specific or compound duty 
Canada Free Third-country duty 12 tariff lines 
Mexico 35% Third-country duty 11 tariff lines 
Brazil 9% – 25% Third-country duty 4 tariff lines · average 13% 
Argentina 9% Third-country duty 38 tariff lines 
Peru Free Third-country duty 7 tariff lines 
New Zealand Free Third-country duty 24 tariff lines 
Japan Free – 4.2% Third-country duty 9 tariff lines · average 3.6% 
Taiwan 6.8% – 10% Third-country duty 8 tariff lines · average 8.5% 
GCC 5% Third-country duty 4 tariff lines 
Switzerland Free Third-country duty 4 tariff lines 
Norway Free Third-country duty 4 tariff lines 
North Macedonia 4% Third-country duty 11 tariff lines 
Nigeria 20% Third-country duty 4 tariff lines Subheadings 4
- 7005.10Non-wired glass, having an absorbent, reflecting or non-reflecting layerCoated float glass (reflective, low-e)
- 7005.21Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground
- 7005.29Float glass and surface ground or polished glass: other non-wired glass, otherFloat glass (non-wired, other)
- 7005.30Float glass and surface ground or polished glass: wired glass
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$40m+US$154m+> US$398m
Exports: 120
- Germany: US$642m
- China: US$578m
- United States: US$416m
- Malaysia: US$398m
- Belgium: US$393m
- Poland: US$280m
- Japan: US$263m
- Indonesia: US$195m
- France: US$185m
- South Korea: US$165m
- Czechia: US$163m
- Italy: US$154m
- Thailand: US$153m
- Taiwan: US$143m
- Türkiye: US$133m
- Spain: US$128m
- Bulgaria: US$112m
- Egypt: US$109m
- Saudi Arabia: US$96m
- Vietnam: US$92m
- United Arab Emirates: US$67m
- India: US$63m
- Romania: US$62m
- Mexico: US$60m
- South Africa: US$58m
- Russia: US$53m
- Luxembourg: US$50m
- Algeria: US$48m
- Philippines: US$42m
- Iran: US$40m
- United Kingdom: US$40m
- Nigeria: US$36m
- Tanzania: US$34m
- Portugal: US$30m
- Belarus: US$30m
- Argentina: US$26m
- Latvia: US$25m
- Switzerland: US$25m
- Kazakhstan: US$20m
- Brazil: US$19m
- Kyrgyzstan: US$19m
- Azerbaijan: US$17m
- Pakistan: US$15m
- Netherlands: US$13m
- Hungary: US$12m
- Uzbekistan: US$8m
- Denmark: US$7m
- Austria: US$6m
- Singapore: US$5m
- Hong Kong SAR China: US$5m
- Canada: US$5m
- Peru: US$4m
- Estonia: US$4m
- Bangladesh: US$3m
- Lithuania: US$3m
- Chile: US$3m
- Ireland: US$3m
- Finland: US$3m
- Turkmenistan: US$3m
- Slovenia: US$2m
Trade value (US$) no reported trade < US$6mUS$6m+US$26m+US$91m+> US$142m
Imports: 209
- China: US$438m
- Canada: US$329m
- India: US$276m
- Poland: US$224m
- United States: US$177m
- France: US$152m
- Spain: US$142m
- Germany: US$142m
- South Korea: US$140m
- Mexico: US$131m
- Hong Kong SAR China: US$130m
- Vietnam: US$127m
- Czechia: US$124m
- Türkiye: US$120m
- Morocco: US$114m
- Hungary: US$107m
- Romania: US$104m
- Belgium: US$104m
- Portugal: US$100m
- Saudi Arabia: US$94m
- Ukraine: US$91m
- Netherlands: US$88m
- Italy: US$87m
- Austria: US$84m
- Malaysia: US$82m
- United Arab Emirates: US$78m
- Peru: US$72m
- Japan: US$66m
- Brazil: US$63m
- United Kingdom: US$60m
- Finland: US$56m
- Australia: US$55m
- Taiwan: US$54m
- Philippines: US$52m
- Switzerland: US$50m
- Lithuania: US$49m
- Bulgaria: US$49m
- New Zealand: US$45m
- Serbia: US$38m
- Sweden: US$38m
- Colombia: US$37m
- Ireland: US$36m
- Thailand: US$34m
- Egypt: US$34m
- Greece: US$33m
- Luxembourg: US$32m
- Croatia: US$32m
- Kazakhstan: US$32m
- Uzbekistan: US$29m
- Estonia: US$29m
- Singapore: US$28m
- Ecuador: US$27m
- Kuwait: US$26m
- Jordan: US$24m
- Indonesia: US$24m
- Bosnia & Herzegovina: US$24m
- Israel: US$24m
- Cambodia: US$23m
- Kenya: US$23m
- Algeria: US$23m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$642m | 11.1% |
| 2 |  China | US$578m | 10% |
| 3 | United States | US$416m | 7.2% |
| 4 |  Malaysia | US$398m | 6.9% |
| 5 |  Belgium | US$393m | 6.8% |
| 6 |  Poland | US$280m | 4.8% |
| 7 | Japan | US$263m | 4.5% |
| 8 |  Indonesia | US$195m | 3.4% |
| 9 |  France | US$185m | 3.2% |
| 10 |  South Korea | US$165m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$438m | 7.6% |
| 2 | Canada | US$329m | 5.7% |
| 3 |  India | US$276m | 4.8% |
| 4 | Poland | US$224m | 3.9% |
| 5 | United States | US$177m | 3.1% |
| 6 | France | US$152m | 2.6% |
| 7 |  Spain | US$142m | 2.4% |
| 8 | Germany | US$142m | 2.4% |
| 9 | South Korea | US$140m | 2.4% |
| 10 | Mexico | US$131m | 2.3% |
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 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
The UK Global Tariff divides heading 7005 into 11 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 7005 covers 11 tariff lines and the duty is between 2% and 3%.
The Turkish Customs Tariff Schedule divides heading 7005 into 11 tariff lines; the duty is between 2% and 3% (average 2.1%).
In the Harmonized Tariff Schedule of the United States, heading 7005 covers 10 tariff lines and the duty is between 0% and 5.6%. 3 of them are duty-free. 4 lines have a specific or compound duty.
The Customs Tariff of Canada divides heading 7005 into 12 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 7005 covers 11 tariff lines and the duty is 35%.
The Brazilian Tariff (NCM/TEC) divides heading 7005 into 4 tariff lines; the duty is between 9% and 25% (average 13%).
In the Argentine Tariff (NCM-SIM), heading 7005 covers 38 tariff lines and the duty is 9%.
The Customs Tariff of Peru divides heading 7005 into 7 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 7005 covers 24 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 7005 into 9 tariff lines; the duty is between 0% and 4.2% (average 3.6%). 1 of them is duty-free.
In the Customs Import Tariff of Taiwan, heading 7005 covers 8 tariff lines and the duty is between 6.8% and 10%.
The GCC Common Customs Tariff divides heading 7005 into 4 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 7005 covers 4 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 7005 into 4 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 7005 covers 11 tariff lines and the duty is 4%.
The ECOWAS Common External Tariff (Nigeria) divides heading 7005 into 4 tariff lines; the duty is 20%.
In 2024, countries exported heading 7005 goods worth US$6bn (−13.6% year on year).
The largest exporter was Germany (US$642m), followed by China.
The biggest buyer was China, with imports of US$438m.
The United Kingdom ranked 31st among 120 exporters with US$40m.
The United Kingdom imported US$60m.
Legal notes
Notes
1. This chapter does not cover:
(a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) articles of Chapter 71 (for example, imitation jewellery);
(c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) luminaires and lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading 9405;
(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 7003, 7004 and 7005:
(a) glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression ‘absorbent, reflecting or non-reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading, whether or not they have the character of articles.
4. For the purposes of heading 7019, the expression ‘glass wool’ means:
(a) mineral wools with a silica (SiO2) content not less than 60 % by weight;
(b) mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.
Mineral wools which do not comply with the above specifications fall in heading 6806.
5. Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.
Products classified here
Questions and answers
What is the HS code for float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked?
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked fall under HS heading 7005, part of chapter 70, in section XIII of the Harmonized System.
What is the import duty on float glass and surface ground or polished glass… in the UK?
Under the UK Global Tariff, imports under 7005 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 float glass and surface ground or polished glass… in the EU?
Under the EU Combined Nomenclature, imports under 7005 from countries without a preferential agreement are charged at 2% to 3%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most float glass and surface ground or polished glass…?
Germany, with US$642m in 2024 (11.1% of world exports).