Subheading · Chapter 70 · Heading 7005

7005.10

7005.10: Non-wired glass, having an absorbent, reflecting or non-reflecting layer

Coated float glass (reflective, low-e)

7005.10 is the HS subheading for coated float glass (reflective, low-e), under heading 7005 in chapter 70.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7005 10 00 00 Non-wired glass, having an absorbent, reflecting or non-reflecting layer m²
  2. 7005 10 05 00 Having a non-reflecting layer Freem²
  3. Other, of a thickness m²
  4. 7005 10 25 00 Not exceeding 3.5 mm Freem²
  5. 7005 10 30 00 Exceeding 3.5 mm but not exceeding 4.5 mm Freem²
  6. 7005 10 80 00 Exceeding 4.5 mm Freem²

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2022 No.998, S.I. 2022/395
    Documents
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017

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£18.8m+4.6% · previous 12 months
Average import price£0.92 per kg
Jan 2024: £2mFeb 2024: £1.6mMar 2024: £1.8mApr 2024: £2mMay 2024: £1.7mJun 2024: £1.9mJul 2024: £1.7mAug 2024: £1.9mSept 2024: £1.6mOct 2024: £1.4mNov 2024: £1.8mDec 2024: £1.2mJan 2025: £1.2mFeb 2025: £1.5mMar 2025: £2mApr 2025: £1.4mMay 2025: £1.5mJun 2025: £1.6mJul 2025: £1.3mAug 2025: £1.6mSept 2025: £2.3mOct 2025: £1.8mNov 2025: £1.5mDec 2025: £1.6mJan 2026: £1.1mFeb 2026: £1.8mMar 2026: £1.7mApr 2026: £1.3mMay 2026: £1.3mJun 2026: £1.8mJul 2026: £1.5mAug 2026: £1.1m 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
China £3.8m 20% +44.6%
Germany £3.4m 17.9% -17.2%
Latvia £2.7m 14.3% +5.6%
Belgium £2.4m 12.9% -3.3%
France £1.9m 10.1% -9.6%
Luxembourg £1.3m 6.9% +52.4%
United States £865k 4.6% +3.1%
Poland £596k 3.2% +29,194.7%

Same subheading in other tariffs

World trade in 2024

7005.10 · US$2bn

Trade value (US$) no reported trade < US$655kUS$655k+US$17m+US$57m+> US$161m

Exports: 100
  1. United States: US$213m
  2. Germany: US$200m
  3. China: US$161m
  4. Poland: US$149m
  5. Belgium: US$132m
  6. Vietnam: US$90m
  7. Indonesia: US$86m
  8. France: US$64m
  9. Saudi Arabia: US$62m
  10. India: US$57m
  11. Czechia: US$57m
  12. Philippines: US$41m
  13. Spain: US$41m
  14. Romania: US$38m
  15. Bulgaria: US$36m
  16. Luxembourg: US$35m
  17. Italy: US$33m
  18. United Kingdom: US$30m
  19. Russia: US$29m
  20. Latvia: US$25m
  21. Malaysia: US$23m
  22. Switzerland: US$23m
  23. United Arab Emirates: US$21m
  24. Japan: US$19m
  25. Thailand: US$17m
  26. Türkiye: US$16m
  27. Iran: US$15m
  28. Nigeria: US$15m
  29. Belarus: US$12m
  30. Egypt: US$11m
  31. Hungary: US$10m
  32. Mexico: US$9m
  33. Brazil: US$7m
  34. Uzbekistan: US$7m
  35. Denmark: US$6m
  36. Tanzania: US$6m
  37. Netherlands: US$6m
  38. Algeria: US$5m
  39. Taiwan: US$4m
  40. Bangladesh: US$3m
  41. Austria: US$3m
  42. Finland: US$3m
  43. Lithuania: US$2m
  44. Portugal: US$2m
  45. Canada: US$1m
  46. Kazakhstan: US$990k
  47. Estonia: US$985k
  48. Curaçao: US$806k
  49. Sweden: US$655k
  50. Slovenia: US$645k
  51. Serbia: US$561k
  52. South Africa: US$540k
  53. Pakistan: US$496k
  54. South Korea: US$485k
  55. Hong Kong SAR China: US$480k
  56. Bosnia & Herzegovina: US$451k
  57. Guatemala: US$372k
  58. Greece: US$310k
  59. Jordan: US$280k
  60. Ireland: US$237k

Top exporters

RankCountryValueShare
1 United States US$213m 11.6%
2 Germany US$200m 10.9%
3 China US$161m 8.8%
4 Poland US$149m 8.1%
5 Belgium US$132m 7.2%
6 Vietnam US$90m 4.9%
7 Indonesia US$86m 4.7%
8 France US$64m 3.5%
9 Saudi Arabia US$62m 3.4%
10 India US$57m 3.1%

Top importers

RankCountryValueShare
1 Canada US$175m 9.6%
2 India US$162m 8.8%
3 Poland US$71m 3.9%
4 Germany US$59m 3.2%
5 United Arab Emirates US$54m 2.9%
6 France US$53m 2.9%
7 Türkiye US$51m 2.8%
8 Czechia US$48m 2.6%
9 Ukraine US$43m 2.3%
10 Austria US$43m 2.3%

Import duty on this product around the world 165

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.

  • 8%median duty
  • 28number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Ethiopia

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 15% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 13% 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 5% 2022 · HS 2017
Belarus 13% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 3.3% 0% – 10% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 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 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 3.3% 0% – 10% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 2.3% 2% – 3% 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 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 15% 2023
Iran 21% 5% – 32% 2020 · HS 2017
Israel 3% 0% – 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 2.8% 0% – 4.2% 2023
Jordan 0% 2023
Kazakhstan 13% 12% – 13% 2023
Kenya 10% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 13% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 3.3% 0% – 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 24%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 15% 0% – 30% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 8% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 3.3% 0% – 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 4% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 3% 0% – 12% 2017 · HS 2017
Panama 6.7% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 6.5% 3% – 10% 2023
Qatar 5% 2023
Russia 13% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 3.3% 0% – 10% 2023
South Korea 8% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 14%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 2.5% 0% – 5% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.3% 2% – 3% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 2.2% 0% – 4.4% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 20% 5% – 35% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 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
66441 Non-wired float glass & surface ground/polished glass
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
37113 Float glass and surface ground or polished glass, in sheets
ISIC Rev. 4 activity
2310 Manufacture of glass and glass products

Earlier HS editions

HSCode
20177005.10unchanged
20127005.10unchanged
20077005.10unchanged
20027005.10unchanged
19967005.10unchanged
19927005.10, 7006.00changed

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. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R1846 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  3. GB Sanctions · Applies from:

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

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

  4. US Anti-dumping

    Float Glass Products From the People's Republic of China: Antidumping Duty Order

    FR Doc. 2026-06647 · 91 FR 17250 · Source: federalregister.gov

  5. US Countervailing duty

    Float Glass Products From the People's Republic of China and Malaysia: Countervailing Duty Orders

    FR Doc. 2026-06649 · 91 FR 17253 · Source: federalregister.gov

  6. US Anti-dumping

    Float Glass Products From Malaysia: Final Affirmative Determination of Sales at Less Than Fair Value and Final Affirmative Determination of Critical Circumstances, in Part

    FR Doc. 2026-02490 · 91 FR 5723 · Source: federalregister.gov

  7. US Countervailing duty

    Float Glass Products From Malaysia: Final Affirmative Countervailing Duty Determination

    FR Doc. 2026-02491 · 91 FR 5720 · Source: federalregister.gov

  8. US Anti-dumping

    Float Glass Products From the People's Republic of China: Final Affirmative Determination of Sales at Less Than Fair Value

    FR Doc. 2026-02492 · 91 FR 5713 · Source: federalregister.gov

Rule changes →

In the UK Global Tariff, subheading 7005.10 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 7005.10 into 4 tariff lines; the duty is between 2% and 3% (average 2.3%).

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 UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported coated float glass (reflective, low-e) worth £18.8m (up 5% on the year before), at an average of £0.92 per kg; China supplied 20%, followed by Germany.

World trade in coated float glass (reflective, low-e) reached US$2bn in 2024, down 10.3% on 2023.

The United States was the largest exporter with 11.6% of the total, ahead of Germany.

Questions and answers

What is the HS code for non-wired glass, having an absorbent, reflecting or non-reflecting layer?

Non-wired glass, having an absorbent, reflecting or non-reflecting layer fall under HS subheading 7005.10, part of heading 7005, in section XIII of the Harmonized System.

What is the import duty on non-wired glass, having an absorbent, reflecting… in the UK?

Under the UK Global Tariff, imports under 7005.10 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 non-wired glass, having an absorbent, reflecting… in the EU?

Under the EU Combined Nomenclature, imports under 7005.10 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 non-wired glass, having an absorbent, reflecting…?

The United States, with US$213m in 2024 (11.6% of world exports).

Which countries can export coated float glass (reflective, low-e) 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.

Is there anti-dumping duty on coated float glass (reflective, low-e)?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import coated float glass (reflective, low-e) from?

In the 12 months to August 2026, the largest suppliers were China (20%), Germany (18%) and Latvia (14%), out of total imports of £18.8m.

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