Subheading · Chapter 71 · Heading 7108
7108.12: Gold (including gold plated with platinum), unwrought: non-monetary, other unwrought forms
Unwrought gold (non-monetary)
Official description Other unwrought forms
7108.12 is the HS subheading for unwrought gold (non-monetary), under heading 7108 in chapter 71.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7108 12 00 00 Other unwrought forms Freeg
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Russia, Ukraine
- Legal act
- 2023 No. 616, 2022 No. 801, S.I. 2022/395
- Documents
- 9011
- 9022
- 9009
- 9010
- 9017
- Import control
- Applies to goods from
- Iran
- Legal act
- 2023 No.1314
- Documents
- 9011
- 9022
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
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 |
|---|---|---|---|
 Switzerland | £431.8m | 55.5% | +106.1% |
 Spain | £235.2m | 30.2% | +36.1% |
 Germany | £98m | 12.6% | -7.3% |
 Austria | £5m | 0.6% | +334% |
 Sweden | £4.7m | 0.6% | — |
 Italy | £2.5m | 0.3% | — |
 Australia | £259k | 0% | +4,686% |
 Ireland | £246k | 0% | — |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines 
USA Free – 4.1% General (MFN) 2 tariff lines · average 2% 
Canada Free General (MFN) 5 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 2 tariff lines 
Argentina Free General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 3 tariff lines 
GCC Free General (MFN) 7 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$192mUS$192m+US$2bn+US$6bn+> US$21bn
Exports: 145
- Switzerland: US$97bn
- United Arab Emirates: US$56bn
- Canada: US$32bn
- Hong Kong SAR China: US$30bn
- South Africa: US$21bn
- United States: US$21bn
- Australia: US$18bn
- Japan: US$16bn
- Peru: US$13bn
- China: US$12bn
- Russia: US$12bn
- Germany: US$12bn
- Thailand: US$8bn
- Uzbekistan: US$6bn
- Singapore: US$6bn
- Ghana: US$6bn
- Kyrgyzstan: US$6bn
- Armenia: US$6bn
- Mexico: US$5bn
- United Kingdom: US$5bn
- Tanzania: US$4bn
- Italy: US$4bn
- Türkiye: US$4bn
- Burkina Faso: US$4bn
- Colombia: US$4bn
- Egypt: US$3bn
- Kazakhstan: US$3bn
- Argentina: US$3bn
- Brazil: US$3bn
- Côte d’Ivoire: US$3bn
- France: US$3bn
- Papua New Guinea: US$3bn
- Philippines: US$2bn
- Saudi Arabia: US$2bn
- Spain: US$2bn
- Dominican Republic: US$2bn
- Mauritania: US$1bn
- Nicaragua: US$1bn
- Suriname: US$1bn
- Chile: US$1bn
- Finland: US$1bn
- Austria: US$1bn
- Indonesia: US$1bn
- Belgium: US$1bn
- Ecuador: US$1bn
- Liberia: US$894m
- Sweden: US$893m
- Mongolia: US$849m
- Uganda: US$835m
- Senegal: US$811m
- Bolivia: US$759m
- South Korea: US$733m
- Laos: US$725m
- Taiwan: US$713m
- Mali: US$704m
- Malaysia: US$648m
- Cambodia: US$618m
- New Zealand: US$540m
- Netherlands: US$508m
- India: US$467m
Trade value (US$) no reported trade < US$17mUS$17m+US$316m+US$6bn+> US$30bn
Imports: 139
- Switzerland: US$104bn
- Hong Kong SAR China: US$59bn
- China: US$59bn
- India: US$57bn
- United Kingdom: US$30bn
- United States: US$21bn
- United Arab Emirates: US$20bn
- Türkiye: US$14bn
- Thailand: US$14bn
- Canada: US$9bn
- Saudi Arabia: US$8bn
- Italy: US$7bn
- Singapore: US$7bn
- Australia: US$6bn
- Armenia: US$6bn
- France: US$5bn
- Indonesia: US$4bn
- Germany: US$4bn
- Uganda: US$3bn
- Cambodia: US$3bn
- South Africa: US$3bn
- Malaysia: US$3bn
- Taiwan: US$2bn
- South Korea: US$2bn
- Austria: US$1bn
- Vietnam: US$1bn
- Kuwait: US$1bn
- Spain: US$1bn
- Belgium: US$640m
- Kazakhstan: US$541m
- Qatar: US$530m
- Iran: US$497m
- Oman: US$433m
- Tajikistan: US$353m
- Netherlands: US$316m
- Bahrain: US$316m
- Jordan: US$298m
- Japan: US$292m
- Lebanon: US$259m
- Kyrgyzstan: US$238m
- Russia: US$179m
- Laos: US$173m
- Egypt: US$170m
- Croatia: US$164m
- Bulgaria: US$158m
- Bolivia: US$143m
- Slovenia: US$126m
- Bangladesh: US$115m
- Georgia: US$102m
- Morocco: US$91m
- Iraq: US$84m
- Mongolia: US$82m
- Czechia: US$82m
- Mexico: US$76m
- Estonia: US$63m
- Serbia: US$60m
- Tunisia: US$60m
- Hungary: US$60m
- Israel: US$57m
- Poland: US$55m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Switzerland | US$97bn | 21.1% |
| 2 |  United Arab Emirates | US$56bn | 12.2% |
| 3 | Canada | US$32bn | 7% |
| 4 |  Hong Kong SAR China | US$30bn | 6.4% |
| 5 |  South Africa | US$21bn | 4.6% |
| 6 | United States | US$21bn | 4.5% |
| 7 | Australia | US$18bn | 3.8% |
| 8 | Japan | US$16bn | 3.5% |
| 9 | Peru | US$13bn | 2.8% |
| 10 |  China | US$12bn | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Switzerland | US$104bn | 22.5% |
| 2 | Hong Kong SAR China | US$59bn | 12.8% |
| 3 | China | US$59bn | 12.7% |
| 4 |  India | US$57bn | 12.4% |
| 5 | United Kingdom | US$30bn | 6.6% |
| 6 | United States | US$21bn | 4.5% |
| 7 | United Arab Emirates | US$20bn | 4.4% |
| 8 | Türkiye | US$14bn | 3.1% |
| 9 |  Thailand | US$14bn | 3% |
| 10 | Canada | US$9bn | 2% |
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.
- 5%median duty
- 63number of duty-free countries (MFN)
- 50%highest: Angola, Ethiopia, Cameroon
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 1% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 0% | 2023 · HS 2017 | |
 Armenia | 6% | 0% – 12% | 2023 |
 Aruba | 3% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 3%* | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 6% | 0% – 12% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 1.3%* | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 0% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 0% | 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 | 0% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 6.5% | 1% – 12% | 2023 · HS 2017 |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 5% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 13% | 2023 | |
 Indonesia | 2.5% | 0% – 5% | 2023 |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 5% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 12% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 6% | 0% – 12% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 12%* | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 12% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 0% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
| South Africa | 0% | 2023 | |
 South Korea | 3% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 10% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 2% | 2023 · HS 2017 | |
| United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 2% | 0% – 4.1% | 2023 |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 0% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 15% | 2021 · HS 2012 | |
 Yemen | 0% | 2017 · HS 2017 | |
 Zambia | 15% | 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
- 97101 Gold (including gold plated with platinum), non-monetary, unwrought/in semi-manufactured forms,/in powder form
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411210
- CPC 2.1 product
- 41320 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form
- ISIC Rev. 4 activity
- 2420 Manufacture of basic precious and other non-ferrous metals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 7108.12 | unchanged |
| 2012 | 7108.12 | unchanged |
| 2007 | 7108.12 | unchanged |
| 2002 | 7108.12 | unchanged |
| 1996 | 7108.12 | unchanged |
| 1992 | 7108.12 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 7
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N336169 U.S. CBP
The tariff classification of gold nuggets from Australia
- N306423 U.S. CBP
The tariff classification of gold dore bars from Sierra Leone
- 600015428 HMRC
Gold Bars 1 Kg denominations. Unwrought. Tanzanian origin. Approximately 96% purity. The gold has not been further worked or processed (such as rolled, drawn, or continuously cast).
- 600013259 HMRC
Unwrought gold which has been cast in 1kg bars. The bars are of 96% purity (non-investment grade) and they are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Guinea.
- 600013341 HMRC
Unwrought gold which has been cast in 1kg bars. The bars are of 96% purity (non-investment grade) and they are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Nigeria.
- 600012072 HMRC
Ghanaian Gold Bars, Un Hallmarked. 1kg denominations, unwrought gold bars. The bars are not further worked or processed. They are un wrought, and un hallmarked regular gold bars from Ghanaian origin.
- 600011875 HMRC
24 carat unwrought gold bullion which have been cast in 1kg bars. The bars are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Spain.
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.
- Tariff change
UK Trade Tariff: measure changes on 1015 commodity codes
Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 7108.12 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 7108.12; 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 unwrought gold (non-monetary) worth £778.4m (up 58% on the year before), at an average of £101,820.83 per kg; Switzerland supplied 56%, followed by Spain.
World trade in unwrought gold (non-monetary) reached US$462bn in 2024, up 4.3% on 2023.
Switzerland was the largest exporter with 21.1% of the total, ahead of the United Arab Emirates.
Questions and answers
What is the HS code for gold (including gold plated with platinum), unwrought: non-monetary, other unwrought forms?
Gold (including gold plated with platinum), unwrought: non-monetary, other unwrought forms fall under HS subheading 7108.12, part of heading 7108, in section XIV of the Harmonized System.
What is the import duty on gold (including gold plated with platinum)… in the UK?
Under the UK Global Tariff, imports under 7108.12 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 gold (including gold plated with platinum)… in the EU?
Under the EU Combined Nomenclature, imports under 7108.12 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 gold (including gold plated with platinum)…?
Switzerland, with US$97bn in 2024 (21.1% of world exports).
Which countries can export unwrought gold (non-monetary) 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 unwrought gold (non-monetary) from?
In the 12 months to August 2026, the largest suppliers were Switzerland (56%), Spain (30%) and Germany (13%), out of total imports of £778.4m.