Subheading · Chapter 70 · Heading 7005
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
Rates by national line · UK Global Tariff
UK lines →- 7005 10 00 00 Non-wired glass, having an absorbent, reflecting or non-reflecting layer m²
- 7005 10 05 00 Having a non-reflecting layer Freem²
- Other, of a thickness m²
- 7005 10 25 00 Not exceeding 3.5 mm Freem²
- 7005 10 30 00 Exceeding 3.5 mm but not exceeding 4.5 mm Freem²
- 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 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$655kUS$655k+US$17m+US$57m+> US$161m
Exports: 100
- United States: US$213m
- Germany: US$200m
- China: US$161m
- Poland: US$149m
- Belgium: US$132m
- Vietnam: US$90m
- Indonesia: US$86m
- France: US$64m
- Saudi Arabia: US$62m
- India: US$57m
- Czechia: US$57m
- Philippines: US$41m
- Spain: US$41m
- Romania: US$38m
- Bulgaria: US$36m
- Luxembourg: US$35m
- Italy: US$33m
- United Kingdom: US$30m
- Russia: US$29m
- Latvia: US$25m
- Malaysia: US$23m
- Switzerland: US$23m
- United Arab Emirates: US$21m
- Japan: US$19m
- Thailand: US$17m
- Türkiye: US$16m
- Iran: US$15m
- Nigeria: US$15m
- Belarus: US$12m
- Egypt: US$11m
- Hungary: US$10m
- Mexico: US$9m
- Brazil: US$7m
- Uzbekistan: US$7m
- Denmark: US$6m
- Tanzania: US$6m
- Netherlands: US$6m
- Algeria: US$5m
- Taiwan: US$4m
- Bangladesh: US$3m
- Austria: US$3m
- Finland: US$3m
- Lithuania: US$2m
- Portugal: US$2m
- Canada: US$1m
- Kazakhstan: US$990k
- Estonia: US$985k
- Curaçao: US$806k
- Sweden: US$655k
- Slovenia: US$645k
- Serbia: US$561k
- South Africa: US$540k
- Pakistan: US$496k
- South Korea: US$485k
- Hong Kong SAR China: US$480k
- Bosnia & Herzegovina: US$451k
- Guatemala: US$372k
- Greece: US$310k
- Jordan: US$280k
- Ireland: US$237k
Trade value (US$) no reported trade < US$2mUS$2m+US$12m+US$28m+> US$53m
Imports: 190
- Canada: US$175m
- India: US$162m
- Poland: US$71m
- Germany: US$59m
- United Arab Emirates: US$54m
- France: US$53m
- Türkiye: US$51m
- Czechia: US$48m
- Ukraine: US$43m
- Austria: US$43m
- Portugal: US$40m
- Italy: US$36m
- Mexico: US$36m
- Spain: US$35m
- China: US$32m
- Belgium: US$32m
- Saudi Arabia: US$32m
- Romania: US$31m
- Lithuania: US$28m
- Hungary: US$28m
- Malaysia: US$26m
- United Kingdom: US$24m
- Japan: US$24m
- Philippines: US$23m
- Ireland: US$20m
- United States: US$20m
- Singapore: US$19m
- Bulgaria: US$19m
- Finland: US$19m
- Australia: US$18m
- Sweden: US$17m
- Serbia: US$17m
- Jordan: US$17m
- Switzerland: US$16m
- Croatia: US$15m
- Kazakhstan: US$15m
- Netherlands: US$15m
- Greece: US$14m
- South Korea: US$14m
- Hong Kong SAR China: US$14m
- Kuwait: US$13m
- Peru: US$13m
- Slovakia: US$13m
- Egypt: US$13m
- Denmark: US$13m
- Vietnam: US$12m
- Azerbaijan: US$12m
- Colombia: US$12m
- New Zealand: US$11m
- Morocco: US$10m
- Bosnia & Herzegovina: US$10m
- Nepal: US$10m
- Qatar: US$9m
- Thailand: US$9m
- Slovenia: US$8m
- Estonia: US$7m
- Algeria: US$7m
- Chile: US$6m
- Cyprus: US$6m
- Uzbekistan: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.