Subheading · Chapter 73 · Heading 7324
7324.10: Sinks and washbasins, of stainless steel
Stainless steel sinks and washbasins
7324.10 is the HS subheading for stainless steel sinks and washbasins, under heading 7324 in chapter 73.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 7324 10 00 00 Sinks and washbasins, of stainless steel Free
- 7324 10 00 10 For use in civil aircraft Free
- 7324 10 00 90 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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- 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)
- Tariff lines
- on 1 of 2 lines
Import requirements 3
- 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
- 2022 No. 748, S.I. 2019/855, S.I. 2022/395
- Documents
- 9024
- 9011
- 9022
- 9038
- 9063
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran
- Legal act
- S.I. 2019/461
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 37 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, 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 | Comoros, 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 | £13.9m | 43.6% | -6.3% |
 Italy | £5.1m | 16% | -9.1% |
 Türkiye | £2.8m | 8.9% | -8.6% |
 Germany | £2.1m | 6.7% | -21.1% |
 Greece | £1.7m | 5.4% | -25.6% |
 Switzerland | £1.4m | 4.4% | -27.4% |
 Netherlands | £937k | 2.9% | +1% |
 India | £714k | 2.2% | -4.5% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$103kUS$103k+US$1.5m+US$14.7m+> US$71.1m
Exports: 135
- China: US$915m
- Vietnam: US$138.8m
- Germany: US$79.3m
- Italy: US$71.1m
- Mexico: US$63.5m
- Türkiye: US$59m
- Malaysia: US$36.8m
- Thailand: US$31.5m
- Greece: US$27.8m
- United States: US$23.8m
- Spain: US$23m
- Switzerland: US$17.9m
- Portugal: US$14.7m
- Netherlands: US$11m
- Brazil: US$10.9m
- France: US$10.8m
- Canada: US$9.9m
- Poland: US$9.2m
- Sweden: US$8.6m
- India: US$8.3m
- Slovenia: US$8.2m
- South Korea: US$7.9m
- United Kingdom: US$6.2m
- Czechia: US$5.8m
- United Arab Emirates: US$5.1m
- Finland: US$4.7m
- Belgium: US$4.6m
- Japan: US$4m
- South Africa: US$4m
- Denmark: US$3.3m
- Hong Kong SAR China: US$2.7m
- Slovakia: US$2.4m
- Austria: US$1.5m
- Hungary: US$1.3m
- Lithuania: US$1.3m
- Taiwan: US$1.2m
- Indonesia: US$1m
- Serbia: US$997.4k
- Australia: US$855.2k
- Bulgaria: US$712.8k
- Russia: US$680.9k
- Romania: US$643.5k
- Argentina: US$640.7k
- Bosnia & Herzegovina: US$625.3k
- New Zealand: US$616.3k
- Philippines: US$605.8k
- Egypt: US$596.4k
- Malta: US$575.8k
- Ukraine: US$414k
- Saudi Arabia: US$373.9k
- Kazakhstan: US$373.5k
- Guatemala: US$343.4k
- Ireland: US$316.8k
- Singapore: US$305k
- Latvia: US$288.8k
- Costa Rica: US$279.5k
- Estonia: US$239.1k
- Croatia: US$187.6k
- Colombia: US$183.8k
- Norway: US$125.5k
Trade value (US$) no reported trade < US$1.4mUS$1.4m+US$4.7m+US$14.8m+> US$46.3m
Imports: 218
- United States: US$394.8m
- Vietnam: US$68.3m
- Germany: US$61.1m
- Canada: US$54.7m
- Australia: US$48.2m
- United Kingdom: US$47.3m
- France: US$46.3m
- Mexico: US$42.9m
- Netherlands: US$42.1m
- Malaysia: US$41.6m
- United Arab Emirates: US$38.8m
- Russia: US$35.5m
- India: US$34.8m
- Indonesia: US$34.5m
- Thailand: US$34m
- Spain: US$25.2m
- South Korea: US$21.3m
- Saudi Arabia: US$20.3m
- Poland: US$18.8m
- Italy: US$17.2m
- Belgium: US$16.8m
- Philippines: US$14.8m
- Brazil: US$14.5m
- Austria: US$13.8m
- Singapore: US$13.4m
- Sweden: US$13.1m
- Nigeria: US$12.6m
- Denmark: US$12.5m
- Switzerland: US$11.4m
- Romania: US$11.2m
- Algeria: US$11.2m
- Morocco: US$10.6m
- Egypt: US$10.3m
- Czechia: US$10.2m
- Norway: US$9.9m
- Türkiye: US$9.5m
- Kazakhstan: US$9.2m
- Iraq: US$9.1m
- Chile: US$8.8m
- Greece: US$8.7m
- South Africa: US$8.5m
- Ghana: US$8.4m
- Peru: US$7.9m
- Kyrgyzstan: US$7.6m
- Portugal: US$7.5m
- Libya: US$7.3m
- New Zealand: US$7.2m
- Ireland: US$6.6m
- Taiwan: US$6.5m
- Cambodia: US$6.3m
- Ecuador: US$5.9m
- Panama: US$5.5m
- Bangladesh: US$5m
- Dominican Republic: US$4.9m
- Hungary: US$4.7m
- Japan: US$4.6m
- Colombia: US$4.4m
- Costa Rica: US$4.4m
- Finland: US$4.4m
- Slovakia: US$4.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$915m | 55.5% |
| 2 |  Vietnam | US$138.8m | 8.4% |
| 3 | Germany | US$79.3m | 4.8% |
| 4 | Italy | US$71.1m | 4.3% |
| 5 |  Mexico | US$63.5m | 3.8% |
| 6 | Türkiye | US$59m | 3.6% |
| 7 |  Malaysia | US$36.8m | 2.2% |
| 8 |  Thailand | US$31.5m | 1.9% |
| 9 | Greece | US$27.8m | 1.7% |
| 10 |  United States | US$23.8m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$394.8m | 23.9% |
| 2 | Vietnam | US$68.3m | 4.1% |
| 3 | Germany | US$61.1m | 3.7% |
| 4 |  Canada | US$54.7m | 3.3% |
| 5 |  Australia | US$48.2m | 2.9% |
| 6 | United Kingdom | US$47.3m | 2.9% |
| 7 |  France | US$46.3m | 2.8% |
| 8 | Mexico | US$42.9m | 2.6% |
| 9 | Netherlands | US$42.1m | 2.6% |
| 10 | Malaysia | US$41.6m | 2.5% |
Binding rulings for similar goods 6
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.
- N343569 U.S. CBP
The tariff classification of a steel reprocessing sink from Canada
- N335300 U.S. CBP
The tariff classification, country of origin, marking, and applicability of Section 301 Trade Remedies of two stainless steel sink kits
- H281936 U.S. CBP
Modification of NY N278687; Tariff classification of soiled dish tables and undercounter dish tables made of stainless steel
- N291021 U.S. CBP
The tariff classification of stainless steel mop sinks from China
- N287721 U.S. CBP
The tariff classification of a stainless steel wash booth/tank from China
- N278687 U.S. CBP
The tariff classification of stainless steel sink/tables from China
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.
- 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
- Tariff change
FR Doc. 2026-10571 · 91 FR 31818 · Source: federalregister.gov
In the UK Global Tariff, subheading 7324.10 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 7324.10; the duty is 2.7%.
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 stainless steel sinks and washbasins worth £31.8m (down 8% on the year before), at an average of £8.47 per kg; China supplied 44%, followed by Italy.
World trade in stainless steel sinks and washbasins reached US$1.6bn in 2024, down 0.6% on 2023.
China was the largest exporter with 55.5% of the total, ahead of Vietnam.
Products classified here
Questions and answers
What is the HS code for sinks and washbasins, of stainless steel?
Sinks and washbasins, of stainless steel fall under HS subheading 7324.10, part of heading 7324, in section XV of the Harmonized System.
What is the import duty on sinks and washbasins, of stainless steel in the UK?
Under the UK Global Tariff, imports under 7324.10 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 sinks and washbasins, of stainless steel in the EU?
Under the EU Combined Nomenclature, imports under 7324.10 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sinks and washbasins, of stainless steel?
China, with US$915m in 2024 (55.5% of world exports).
Which countries can export stainless steel sinks and washbasins 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 stainless steel sinks and washbasins?
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 stainless steel sinks and washbasins from?
In the 12 months to August 2026, the largest suppliers were China (44%), Italy (16%) and Türkiye (9%), out of total imports of £31.8m.