Subheading · Chapter 82 · Heading 8203

8203.10

8203.10: Files, rasps and similar tools

Subheading 8203.10 belongs to heading 8203 (files, rasps, pliers) in chapter 82.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8203 10 00 00 Files, rasps and similar tools Free+2

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 2

  • 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)
  • 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 1

  • 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

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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£6.9m+13.2% · previous 12 months
Average import price£11.28 per kg
Jan 2024: £377kFeb 2024: £453kMar 2024: £485kApr 2024: £519kMay 2024: £619kJun 2024: £604kJul 2024: £591kAug 2024: £386kSept 2024: £489kOct 2024: £738kNov 2024: £480kDec 2024: £444kJan 2025: £432kFeb 2025: £487kMar 2025: £525kApr 2025: £572kMay 2025: £575kJun 2025: £368kJul 2025: £584kAug 2025: £423kSept 2025: £651kOct 2025: £617kNov 2025: £529kDec 2025: £486kJan 2026: £422kFeb 2026: £468kMar 2026: £612kApr 2026: £492kMay 2026: £486kJun 2026: £497kJul 2026: £675kAug 2026: £984k 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
China £2.4m 34.4% +0.8%
United States £1.2m 17.5% +124.3%
Germany £664k 9.6% +18.9%
Colombia £659k 9.5% -5.7%
Switzerland £366k 5.3% -18.1%
Ireland £342k 4.9% +1.8%
Italy £285k 4.1% +28.4%
Taiwan £220k 3.2% +96.1%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

8203.10 · US$311.2m

Trade value (US$) no reported trade < US$21.7kUS$21.7k+US$513.3k+US$4.1m+> US$34.7m

Exports: 144
  1. China: US$66.6m
  2. Germany: US$42.3m
  3. India: US$36m
  4. Switzerland: US$34.7m
  5. Portugal: US$21.1m
  6. Netherlands: US$13.6m
  7. Brazil: US$11.6m
  8. Colombia: US$10.7m
  9. United States: US$10m
  10. Italy: US$9.3m
  11. Mexico: US$8.7m
  12. United Kingdom: US$4.5m
  13. Sweden: US$4.1m
  14. Belgium: US$3.7m
  15. Taiwan: US$3.6m
  16. Spain: US$3.4m
  17. Japan: US$3.3m
  18. Poland: US$2.6m
  19. France: US$2m
  20. Indonesia: US$1.8m
  21. Czechia: US$1.4m
  22. Austria: US$1.4m
  23. South Korea: US$1.2m
  24. Türkiye: US$1.1m
  25. Ireland: US$1.1m
  26. Norway: US$989.2k
  27. Singapore: US$847.9k
  28. United Arab Emirates: US$790.4k
  29. Honduras: US$781.3k
  30. Canada: US$694.4k
  31. El Salvador: US$654.3k
  32. Lithuania: US$576.2k
  33. South Africa: US$513.3k
  34. Thailand: US$512.5k
  35. Denmark: US$506.6k
  36. Chile: US$394.5k
  37. Australia: US$370.8k
  38. Finland: US$367.4k
  39. Hong Kong SAR China: US$330.6k
  40. Pakistan: US$296k
  41. Israel: US$290.4k
  42. Romania: US$248.2k
  43. Kazakhstan: US$229.7k
  44. Slovenia: US$197.1k
  45. Russia: US$177.1k
  46. Malaysia: US$165.5k
  47. Slovakia: US$162.2k
  48. Serbia: US$151k
  49. Uganda: US$125.4k
  50. Greece: US$116k
  51. Estonia: US$103.2k
  52. Dominican Republic: US$102k
  53. Hungary: US$98.1k
  54. Croatia: US$90.9k
  55. Bulgaria: US$80.2k
  56. Philippines: US$62.3k
  57. New Zealand: US$59.9k
  58. Panama: US$59.1k
  59. Vietnam: US$53.9k
  60. Côte d’Ivoire: US$50.8k

Top exporters

RankCountryValueShare
1 China US$66.6m 21.4%
2 Germany US$42.3m 13.6%
3 India US$36m 11.6%
4 Switzerland US$34.7m 11.1%
5 Portugal US$21.1m 6.8%
6 Netherlands US$13.6m 4.4%
7 Brazil US$11.6m 3.7%
8 Colombia US$10.7m 3.4%
9 United States US$10m 3.2%
10 Italy US$9.3m 3%

Top importers

RankCountryValueShare
1 United States US$34.4m 11%
2 Germany US$25.4m 8.2%
3 Netherlands US$17.8m 5.7%
4 Mexico US$10.1m 3.2%
5 United Kingdom US$9.7m 3.1%
6 France US$9.7m 3.1%
7 Canada US$6.9m 2.2%
8 Sweden US$6.8m 2.2%
9 Brazil US$6.8m 2.2%
10 Australia US$6.3m 2%

The UK Global Tariff has one tariff line for subheading 8203.10; the duty is duty-free.

Subheading 8203.10 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.

175 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 Free.

Imports of these goods into the UK came to £6.9m between September 2025 and August 2026 (up 13% on the year before); China supplied 34%, followed by United States.

In 2024, countries exported these goods worth US$311.2m (−1.6% year on year).

The largest exporter was China (US$66.6m), followed by Germany.

Questions and answers

What is the HS code for files, rasps and similar tools?

Files, rasps and similar tools fall under HS subheading 8203.10, part of heading 8203, in section XV of the Harmonized System.

What is the import duty on files, rasps and similar tools in the UK?

Under the UK Global Tariff, imports under 8203.10 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 files, rasps and similar tools in the EU?

Under the EU Combined Nomenclature, imports under 8203.10 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most files, rasps and similar tools?

China, with US$66.6m in 2024 (21.4% of world exports).

Which countries can export these goods to the UK duty-free?

175 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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (34%), United States (18%) and Germany (10%), out of total imports of £6.9m.