Subheading · Chapter 76 · Heading 7607

7607.20

7607.20: Aluminium foil: backed

Backed aluminium foil

Official description Backed

7607.20 is the HS subheading for backed aluminium foil, under heading 7607 in chapter 76.

What you pay

Importing into UK

Customs duty 6% – 10% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7607 20 00 00 Backed
  2. 7607 20 10 00 Of a thickness (excluding any backing) of less than 0.021 mm 10%
  3. Of a thickness (excluding any backing) of not less than 0.021 mm but not more than 0.2 mm
  4. 7607 20 91 00 Aluminium composite panel 6%m²
  5. 7607 20 99 00 Other 6%

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 4

  • 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)
    Tariff lines
    on 1 of 3 lines
  • 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 suspensionAutonomous suspension under end-use 2%
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 3 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
    2024 No. 643, S.I. 2019/855, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9064
    • 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 schemeCountriesRate
standard rate (no agreement)—6% – 10%
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")Quota
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 AmericaQuota 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, Vietnam Free
UK–Andorra agreementQuota 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 agreementQuota 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
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 agreementQuota San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreementQuota Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Vietnam agreement Vietnam Free
DCTS Standard Indonesia 2.5% – 6.5%

UK: imports by month

last 12 months£133.7m-8.8% · previous 12 months
Average import price£5.55 per kg
Jan 2024: £11.4mFeb 2024: £12.9mMar 2024: £11.1mApr 2024: £11.6mMay 2024: £11.4mJun 2024: £13.8mJul 2024: £12.2mAug 2024: £12.3mSept 2024: £13.4mOct 2024: £14.8mNov 2024: £12.3mDec 2024: £11.3mJan 2025: £11.1mFeb 2025: £11mMar 2025: £11.6mApr 2025: £12.5mMay 2025: £12.8mJun 2025: £12.3mJul 2025: £12.3mAug 2025: £11mSept 2025: £10.5mOct 2025: £11.8mNov 2025: £10.7mDec 2025: £8.8mJan 2026: £9.9mFeb 2026: £10mMar 2026: £12.2mApr 2026: £12.7mMay 2026: £12.6mJun 2026: £12.6mJul 2026: £10.6mAug 2026: £11.3m 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
United States £23.1m 17.3% -3.2%
Germany £20.4m 15.3% -14.5%
Spain £16.9m 12.7% -25.1%
France £13.6m 10.1% +19.1%
Austria £13.2m 9.9% +6.5%
Italy £7.4m 5.5% +66.4%
China £6.8m 5.1% -19%
South Africa £5.3m 3.9% +36.7%

Same subheading in other tariffs

World trade in 2024

7607.20 · US$4.2bn

Trade value (US$) no reported trade < US$1.3mUS$1.3m+US$19.3m+US$81.2m+> US$245.1m

Exports: 127
  1. China: US$854.4m
  2. Germany: US$563.9m
  3. Austria: US$262.3m
  4. France: US$245.1m
  5. Japan: US$244m
  6. United States: US$196.9m
  7. United Kingdom: US$181.3m
  8. Spain: US$159.5m
  9. Italy: US$154.9m
  10. Canada: US$107.4m
  11. Netherlands: US$92.5m
  12. South Korea: US$87.7m
  13. Poland: US$81.2m
  14. Switzerland: US$79.3m
  15. Türkiye: US$74.8m
  16. Greece: US$73.6m
  17. India: US$73m
  18. Belgium: US$68m
  19. Malaysia: US$57.5m
  20. Argentina: US$46m
  21. Croatia: US$39.4m
  22. Czechia: US$33m
  23. Sweden: US$32.6m
  24. Denmark: US$30.7m
  25. Thailand: US$30.5m
  26. United Arab Emirates: US$25.8m
  27. Finland: US$24.1m
  28. Brazil: US$20.6m
  29. Saudi Arabia: US$20.5m
  30. Singapore: US$19.9m
  31. Taiwan: US$19.3m
  32. Vietnam: US$19.1m
  33. Peru: US$16.7m
  34. South Africa: US$13m
  35. Colombia: US$12.1m
  36. El Salvador: US$12m
  37. Slovenia: US$11.5m
  38. Israel: US$9m
  39. Chile: US$8.6m
  40. Slovakia: US$7.4m
  41. Portugal: US$6.4m
  42. Mexico: US$6.4m
  43. Hungary: US$6.1m
  44. Egypt: US$5.9m
  45. Bulgaria: US$5.9m
  46. Russia: US$5.6m
  47. Luxembourg: US$4.4m
  48. Costa Rica: US$4.3m
  49. Australia: US$3.9m
  50. Serbia: US$3.7m
  51. Romania: US$3.5m
  52. Tunisia: US$3.4m
  53. New Zealand: US$3.4m
  54. Indonesia: US$3.2m
  55. Uruguay: US$2.3m
  56. Hong Kong SAR China: US$2.2m
  57. Ireland: US$2.1m
  58. Dominican Republic: US$1.5m
  59. Oman: US$1.5m
  60. Estonia: US$1.4m

Top exporters

RankCountryValueShare
1 China US$854.4m 20.4%
2 Germany US$563.9m 13.4%
3 Austria US$262.3m 6.2%
4 France US$245.1m 5.8%
5 Japan US$244m 5.8%
6 United States US$196.9m 4.7%
7 United Kingdom US$181.3m 4.3%
8 Spain US$159.5m 3.8%
9 Italy US$154.9m 3.7%
10 Canada US$107.4m 2.6%

Top importers

RankCountryValueShare
1 United States US$493m 11.7%
2 Germany US$248.2m 5.9%
3 France US$232.2m 5.5%
4 China US$208.4m 5%
5 United Kingdom US$190.4m 4.5%
6 Poland US$187.4m 4.5%
7 Mexico US$137.8m 3.3%
8 Netherlands US$124.7m 3%
9 India US$103.8m 2.5%
10 Switzerland US$101.6m 2.4%

Binding rulings for similar goods 21

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.

  • N362921 U.S. CBP 28 July 2026 · 7607.20.50.00

    The tariff classification of PET/Aluminum composite film from Germany

  • N360725 U.S. CBP 6 May 2026 · 7607.20.50.00

    The tariff classification of polyethylene aluminum composite panels from the United Arab Emirates

  • N359641 U.S. CBP 31 March 2026 · 7607.20.50.00

    The tariff classification of aluminum laminate film from Germany

  • N355145 U.S. CBP 10 November 2025 · 7607.20.10.00

    The tariff classification of printed and unprinted film from Columbia

  • N355146 U.S. CBP 10 November 2025 · 7607.20.50.00

    The tariff classification of printed and unprinted film from Columbia

  • N353342 U.S. CBP 30 September 2025 · 7607.20.10.00

    The tariff classification, country of origin, and status under the United States-Mexico-Canada Trade Agreement (USMCA) of flexible laminated wrapping products

  • 600013419 HMRC 18 June 2025 – 17 June 2028 · 7607 20 99 00

    24 reels of foil tape. They are made mainly from aluminium. Comprising aluminium foil, coated on one side with adhesive, backed with releasing paper and wound onto a cardboard reel. The thickness of the foil itself (excluding the adhesive and paper backing) is approximately 0.065 mm. The width of…

21 rulings in total for this code

The UK Global Tariff divides subheading 7607.20 into 3 tariff lines; the duty is between 6% and 10% (average 7.3%).

In the EU Combined Nomenclature, subheading 7607.20 covers 3 tariff lines and the duty is between 7.5% and 10%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6% – 10%.

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

Imports of backed aluminium foil into the UK came to £133.7m between September 2025 and August 2026 (down 9% on the year before); United States supplied 17%, followed by Germany.

In 2024, countries exported backed aluminium foil worth US$4.2bn (−1.9% year on year).

The largest exporter was China (US$854.4m), followed by Germany.

Legal notes

Additional notes

Questions and answers

What is the HS code for aluminium foil: backed?

Aluminium foil: backed fall under HS subheading 7607.20, part of heading 7607, in section XV of the Harmonized System.

What is the import duty on aluminium foil: backed in the UK?

Under the UK Global Tariff, imports under 7607.20 from countries without a preferential agreement are charged at 6% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on aluminium foil: backed in the EU?

Under the EU Combined Nomenclature, imports under 7607.20 from countries without a preferential agreement are charged at 7.5% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most aluminium foil: backed?

China, with US$854.4m in 2024 (20.4% of world exports).

Which countries can export backed aluminium foil to the UK duty-free?

173 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 6% – 10% applies. Pick a country above to see its rate.

Is there anti-dumping duty on backed aluminium foil?

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 backed aluminium foil from?

In the 12 months to August 2026, the largest suppliers were United States (17%), Germany (15%) and Spain (13%), out of total imports of £133.7m.