Subheading · Chapter 74 · Heading 7404

7404.00

7404.00: Copper waste and scrap

Copper scrap

7404.00 is the HS subheading for copper scrap, under heading 7404 in chapter 74.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7404 00 10 00 Of refined copper Free
  2. 7404 00 91 00 Of copper-zinc base alloys (brass) Free
  3. 7404 00 99 00 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 1

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

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
    Russia, Ukraine
    Legal act
    S.I. 2019/855, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9064
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

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£109.9m+7.3% · previous 12 months
Average import price£5.87 per kg
Jan 2024: £10mFeb 2024: £9.5mMar 2024: £10.6mApr 2024: £9.8mMay 2024: £9.5mJun 2024: £9.7mJul 2024: £9.2mAug 2024: £8.3mSept 2024: £10.1mOct 2024: £11.8mNov 2024: £9.3mDec 2024: £5.3mJan 2025: £10.4mFeb 2025: £7.8mMar 2025: £8.5mApr 2025: £7.7mMay 2025: £9.4mJun 2025: £6.2mJul 2025: £9mAug 2025: £6.9mSept 2025: £7.4mOct 2025: £10.4mNov 2025: £7.9mDec 2025: £7.8mJan 2026: £8.2mFeb 2026: £8.6mMar 2026: £9.1mApr 2026: £10.8mMay 2026: £9.3mJun 2026: £9.8mJul 2026: £11.9mAug 2026: £8.8m 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
Ireland £75.2m 68.4% +36.2%
Netherlands £11.3m 10.3% -54.3%
Germany £9.7m 8.8% +19.3%
France £5.9m 5.4% +49.4%
United States £1.8m 1.6% -45.4%
Iceland £1.8m 1.6% +53%
United Kingdom £810k 0.7% +9.2%
Kenya £642k 0.6% +111.7%

Same subheading in other tariffs

World trade in 2024

7404.00 · US$38.3bn

Trade value (US$) no reported trade < US$15.8mUS$15.8m+US$95.5m+US$555.9m+> US$1.5bn

Exports: 197
  1. United States: US$5.5bn
  2. Germany: US$2.5bn
  3. Japan: US$2.5bn
  4. France: US$1.7bn
  5. United Kingdom: US$1.7bn
  6. Netherlands: US$1.5bn
  7. Saudi Arabia: US$1.4bn
  8. Thailand: US$1.4bn
  9. Italy: US$1.3bn
  10. Mexico: US$1.2bn
  11. Taiwan: US$937.3m
  12. Spain: US$919.1m
  13. Canada: US$863.7m
  14. South Korea: US$790.5m
  15. Malaysia: US$767.4m
  16. Russia: US$728.5m
  17. United Arab Emirates: US$657.1m
  18. Philippines: US$653.1m
  19. Poland: US$604.8m
  20. Australia: US$555.9m
  21. Switzerland: US$505.8m
  22. Singapore: US$443.9m
  23. Czechia: US$395.5m
  24. Colombia: US$387.2m
  25. Belgium: US$374.5m
  26. China: US$370.1m
  27. Austria: US$368m
  28. Sweden: US$362.3m
  29. Romania: US$335m
  30. Portugal: US$317.9m
  31. Hungary: US$295.8m
  32. Chile: US$259.3m
  33. Indonesia: US$252.7m
  34. Denmark: US$247.9m
  35. Nigeria: US$243.6m
  36. Brazil: US$230.4m
  37. Finland: US$196.2m
  38. Israel: US$193.2m
  39. Norway: US$183.2m
  40. Greece: US$182.8m
  41. Hong Kong SAR China: US$178.9m
  42. Slovakia: US$154.7m
  43. India: US$146.6m
  44. Slovenia: US$139.4m
  45. Libya: US$128.4m
  46. Venezuela: US$124.3m
  47. Tunisia: US$121.8m
  48. Peru: US$103.3m
  49. Lebanon: US$101.4m
  50. Vietnam: US$95.5m
  51. Kenya: US$95.4m
  52. Morocco: US$94.1m
  53. Pakistan: US$93.8m
  54. Ecuador: US$92.5m
  55. Kuwait: US$84.4m
  56. Latvia: US$83m
  57. Dominican Republic: US$82.1m
  58. Bulgaria: US$81.1m
  59. Ghana: US$80.9m
  60. Ireland: US$80.5m

Top exporters

RankCountryValueShare
1 United States US$5.5bn 14.2%
2 Germany US$2.5bn 6.5%
3 Japan US$2.5bn 6.4%
4 France US$1.7bn 4.4%
5 United Kingdom US$1.7bn 4.4%
6 Netherlands US$1.5bn 4%
7 Saudi Arabia US$1.4bn 3.7%
8 Thailand US$1.4bn 3.7%
9 Italy US$1.3bn 3.3%
10 Mexico US$1.2bn 3%

Top importers

RankCountryValueShare
1 China US$15.1bn 39.4%
2 Germany US$3bn 7.9%
3 South Korea US$2.4bn 6.2%
4 India US$2bn 5.3%
5 Japan US$1.9bn 5%
6 Belgium US$1.8bn 4.8%
7 Italy US$994.9m 2.6%
8 Poland US$922m 2.4%
9 United States US$814.3m 2.1%
10 Spain US$784.6m 2%

Binding rulings for similar goods 2

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.

  • 600009478 HMRC 3 January 2024 – 2 January 2027 · 7404 00 10 00

    Copper wire scrap that is made from refined copper with at least 99.85% by weight of copper. As part of a process known as urban mining, scrap copper from old or redundant pipework, roofing sheets or electrical wiring is recovered and sent to specialist copper recycling facilities, where it is…

  • 600009083 HMRC 6 November 2023 – 5 November 2026 · 7404 00 91 00

    Brass scrap, is an alloy of copper and zinc, the proportions of zinc and copper can be varied to create a range of brasses with varying properties. In comparison, bronze is principally an alloy of copper and tin Despite this distinction, some types of brasses are called bronzes Brass is a…

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. GB Tariff change

    UK Trade Tariff: measure changes on 1015 commodity codes

    Trade Tariff changes 2026-09-29 · Source: trade-tariff.service.gov.uk

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  4. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 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 32026R0513 · Source: eur-lex.europa.eu

  5. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/759 of 30 March 2026 amending Regulation (EU) No 267/2012 concerning restrictive measures against Iran and repealing Regulation (EU) No 961/2010

    CELEX 32026R0759 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 7404.00 covers 3 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 7404.00 into 3 tariff lines; 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 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 copper scrap worth £109.9m (up 7% on the year before), at an average of £5.87 per kg; Ireland supplied 68%, followed by Netherlands.

World trade in copper scrap reached US$38.3bn in 2024, up 13% on 2023.

The United States was the largest exporter with 14.2% of the total, ahead of Germany.

Questions and answers

What is the HS code for copper waste and scrap?

Copper waste and scrap fall under HS subheading 7404.00, part of heading 7404, in section XV of the Harmonized System.

What is the import duty on copper waste and scrap in the UK?

Under the UK Global Tariff, imports under 7404.00 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 copper waste and scrap in the EU?

Under the EU Combined Nomenclature, imports under 7404.00 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 copper waste and scrap?

The United States, with US$5.5bn in 2024 (14.2% of world exports).

Which countries can export copper scrap 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 copper scrap?

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 copper scrap from?

In the 12 months to August 2026, the largest suppliers were Ireland (68%), Netherlands (10%) and Germany (9%), out of total imports of £109.9m.

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