Subheading · Chapter 81 · Heading 8105

8105.90

8105.90: Cobalt mattes and other intermediate products of cobalt: other

Official description Other

8105.90 is a six-digit subheading of heading 8105, cobalt mattes and other intermediate products of cobalt metallurgy, chapter 81.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 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. 8105 90 00 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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
  • 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

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 on restricted goods and technologies
    Applies to goods from
    Iran, North Korea
    Legal act
    S.I. 2019/461, S.I. 2019/411
    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)
    • Y920 Goods other than those described in the footnotes linked to the measure

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£33.7m+0.3% · previous 12 months
Average import price£49.17 per kg
Jan 2024: £3.6mFeb 2024: £4mMar 2024: £1.7mApr 2024: £3mMay 2024: £2mJun 2024: £3.6mJul 2024: £4.8mAug 2024: £4.8mSept 2024: £2.1mOct 2024: £2.7mNov 2024: £3.3mDec 2024: £2.4mJan 2025: £2.5mFeb 2025: £3.3mMar 2025: £2.2mApr 2025: £3.2mMay 2025: £3.9mJun 2025: £3.4mJul 2025: £2.6mAug 2025: £2.1mSept 2025: £3.1mOct 2025: £1.7mNov 2025: £3mDec 2025: £2.2mJan 2026: £1.9mFeb 2026: £3.1mMar 2026: £3.1mApr 2026: £2.7mMay 2026: £3.8mJun 2026: £2.9mJul 2026: £3.5mAug 2026: £2.8m 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
United States £19.1m 56.6% -3%
Germany £6.6m 19.5% -18%
India £2.5m 7.4% +651.9%
China £1.8m 5.2% -7.8%
United Kingdom £695k 2.1% -19.1%
Netherlands £691k 2.1% +452.8%
France £630k 1.9% -39.5%
Canada £437k 1.3% +49.2%

Same subheading in other tariffs

World trade in 2024

8105.90 · US$780.2m

Trade value (US$) no reported trade < US$380.3kUS$380.3k+US$2.9m+US$23.1m+> US$91.5m

Exports: 77
  1. United States: US$271.3m
  2. United Kingdom: US$112.6m
  3. Germany: US$91.5m
  4. Norway: US$46.7m
  5. China: US$41.1m
  6. Japan: US$41m
  7. France: US$40.7m
  8. Canada: US$23.1m
  9. Malaysia: US$19.7m
  10. Austria: US$16.3m
  11. Belgium: US$12.5m
  12. Netherlands: US$7.8m
  13. Switzerland: US$7.7m
  14. Taiwan: US$6.1m
  15. Costa Rica: US$6m
  16. Italy: US$5.5m
  17. Australia: US$4.3m
  18. Ireland: US$2.9m
  19. India: US$2.8m
  20. Sweden: US$2.8m
  21. South Korea: US$1.8m
  22. Tunisia: US$1.5m
  23. Brazil: US$1.3m
  24. Türkiye: US$1.2m
  25. Serbia: US$1.2m
  26. Slovakia: US$1.1m
  27. Morocco: US$1.1m
  28. Singapore: US$1m
  29. Mexico: US$856.2k
  30. Poland: US$845.1k
  31. Spain: US$841.7k
  32. Slovenia: US$782.3k
  33. Hong Kong SAR China: US$780k
  34. Czechia: US$630.2k
  35. Luxembourg: US$585.7k
  36. Bosnia & Herzegovina: US$380.3k
  37. Romania: US$325.3k
  38. Vietnam: US$317.9k
  39. Philippines: US$251.4k
  40. Croatia: US$203.3k
  41. Hungary: US$142.6k
  42. Israel: US$139.3k
  43. Peru: US$125.7k
  44. Ukraine: US$92.1k
  45. South Africa: US$75k
  46. Armenia: US$69k
  47. United Arab Emirates: US$30.2k
  48. Finland: US$26.9k
  49. Zambia: US$26.1k
  50. Saudi Arabia: US$22k
  51. Denmark: US$19.5k
  52. Lithuania: US$16.2k
  53. Greece: US$15.5k
  54. Bulgaria: US$15k
  55. Iceland: US$13.7k
  56. Pakistan: US$7.9k
  57. Indonesia: US$7.6k
  58. Albania: US$6.6k
  59. Russia: US$4.5k
  60. Thailand: US$4.2k

Top exporters

RankCountryValueShare
1 United States US$271.3m 34.8%
2 United Kingdom US$112.6m 14.4%
3 Germany US$91.5m 11.7%
4 Norway US$46.7m 6%
5 China US$41.1m 5.3%
6 Japan US$41m 5.2%
7 France US$40.7m 5.2%
8 Canada US$23.1m 3%
9 Malaysia US$19.7m 2.5%
10 Austria US$16.3m 2.1%

Top importers

RankCountryValueShare
1 United States US$106.9m 13.7%
2 Germany US$67.1m 8.6%
3 France US$62.1m 8%
4 China US$61.8m 7.9%
5 United Kingdom US$48.5m 6.2%
6 India US$42.3m 5.4%
7 Singapore US$35m 4.5%
8 Switzerland US$31.5m 4%
9 Ireland US$31.4m 4%
10 Japan US$27.3m 3.5%

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

Rule changes →

Subheading 8105.90 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 8105.90; the duty is 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 these goods worth £33.7m (up 0% on the year before), at an average of £49.17 per kg; United States supplied 57%, followed by Germany.

World trade in these goods reached US$780.2m in 2024, up 2.5% on 2023.

The United States was the largest exporter with 34.8% of the total, ahead of the United Kingdom.

Questions and answers

What is the HS code for cobalt mattes and other intermediate products of cobalt: other?

Cobalt mattes and other intermediate products of cobalt: other fall under HS subheading 8105.90, part of heading 8105, in section XV of the Harmonized System.

What is the import duty on cobalt mattes and other intermediate products of… in the UK?

Under the UK Global Tariff, imports under 8105.90 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 cobalt mattes and other intermediate products of… in the EU?

Under the EU Combined Nomenclature, imports under 8105.90 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cobalt mattes and other intermediate products of…?

The United States, with US$271.3m in 2024 (34.8% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were United States (57%), Germany (20%) and India (7%), out of total imports of £33.7m.