Subheading · Chapter 82 · Heading 8203

8203.40

8203.40: Pipe-cutters, bolt croppers, perforating punches and similar tools

8203.40 is a six-digit subheading of heading 8203, files, rasps, pliers, 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 40 00 00 Pipe-cutters, bolt croppers, perforating punches and similar tools 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 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–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£8.6m+7.3% · previous 12 months
Average import price£11.16 per kg
Jan 2024: £917kFeb 2024: £498kMar 2024: £435kApr 2024: £728kMay 2024: £464kJun 2024: £673kJul 2024: £822kAug 2024: £625kSept 2024: £725kOct 2024: £715kNov 2024: £659kDec 2024: £573kJan 2025: £714kFeb 2025: £677kMar 2025: £673kApr 2025: £690kMay 2025: £643kJun 2025: £612kJul 2025: £789kAug 2025: £567kSept 2025: £543kOct 2025: £639kNov 2025: £590kDec 2025: £750kJan 2026: £596kFeb 2026: £710kMar 2026: £726kApr 2026: £685kMay 2026: £578kJun 2026: £598kJul 2026: £963kAug 2026: £1.2m 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 £3.4m 39.1% -0.7%
Taiwan £1.2m 14.2% -10.5%
Japan £824k 9.5% +560.5%
United States £763k 8.8% +10.6%
Germany £551k 6.4% -29.8%
Spain £539k 6.2% -13.5%
France £484k 5.6% +1.8%
United Arab Emirates £237k 2.7% —

Same subheading in other tariffs

World trade in 2024

8203.40 · US$306.6m

Trade value (US$) no reported trade < US$26.7kUS$26.7k+US$339.5k+US$3.9m+> US$23.3m

Exports: 138
  1. China: US$115.1m
  2. Germany: US$40.3m
  3. Taiwan: US$30m
  4. United States: US$23.3m
  5. Spain: US$17m
  6. Japan: US$15m
  7. Vietnam: US$10.1m
  8. Belgium: US$6.1m
  9. France: US$6m
  10. United Kingdom: US$5.5m
  11. Italy: US$4.9m
  12. Netherlands: US$4.3m
  13. Poland: US$3.9m
  14. India: US$2m
  15. South Korea: US$1.6m
  16. Czechia: US$1.5m
  17. Israel: US$1.4m
  18. Türkiye: US$1.4m
  19. Singapore: US$1.4m
  20. Denmark: US$1.3m
  21. Switzerland: US$1.3m
  22. Austria: US$1.3m
  23. Thailand: US$1.3m
  24. Mexico: US$1m
  25. Sweden: US$964.6k
  26. Canada: US$503.2k
  27. Australia: US$496.6k
  28. South Africa: US$477.7k
  29. Kazakhstan: US$440.7k
  30. Malaysia: US$430k
  31. Lithuania: US$360.3k
  32. Hong Kong SAR China: US$339.5k
  33. Pakistan: US$326.1k
  34. Russia: US$320.6k
  35. Portugal: US$314.9k
  36. Romania: US$304.1k
  37. Saudi Arabia: US$303.5k
  38. Philippines: US$299.7k
  39. Hungary: US$287.6k
  40. Slovakia: US$284.4k
  41. Greece: US$255.6k
  42. Brazil: US$228.7k
  43. Norway: US$208.8k
  44. United Arab Emirates: US$177k
  45. Bulgaria: US$170.8k
  46. Egypt: US$169.2k
  47. Slovenia: US$147.9k
  48. Indonesia: US$141.3k
  49. Ireland: US$126.6k
  50. New Zealand: US$126.2k
  51. Finland: US$119.2k
  52. Luxembourg: US$107.7k
  53. Estonia: US$103k
  54. Tunisia: US$101k
  55. Chile: US$84.8k
  56. Azerbaijan: US$62.4k
  57. Croatia: US$55.1k
  58. Argentina: US$54.4k
  59. Morocco: US$52.6k
  60. Bahrain: US$52k

Top exporters

RankCountryValueShare
1 China US$115.1m 37.5%
2 Germany US$40.3m 13.1%
3 Taiwan US$30m 9.8%
4 United States US$23.3m 7.6%
5 Spain US$17m 5.5%
6 Japan US$15m 4.9%
7 Vietnam US$10.1m 3.3%
8 Belgium US$6.1m 2%
9 France US$6m 2%
10 United Kingdom US$5.5m 1.8%

Top importers

RankCountryValueShare
1 United States US$67.8m 22.1%
2 Germany US$24.4m 8%
3 France US$14.3m 4.7%
4 Canada US$13.2m 4.3%
5 Mexico US$10.6m 3.4%
6 United Kingdom US$10m 3.3%
7 Belgium US$8.7m 2.9%
8 Netherlands US$8.1m 2.6%
9 Australia US$7.8m 2.6%
10 Japan US$7.3m 2.4%

Binding rulings for similar goods 3

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.

  • N305093 U.S. CBP 25 July 2019 · 8203.40.60.00

    The tariff classification of a Mini Supply Kit from China.

  • 600015840 HMRC 16 June 2026 – 15 June 2029 · 8203 40 00 00

    Two hole - hole punch. Essential for using in the workplace, home or school. It can punch up to 10 sheets of standard paper Made from Stainless Steel

  • 600015381 HMRC 5 May 2026 – 4 May 2029 · 8203 40 00 00

    Metal hole punch with metal clip Hole Dia 633 The hole puncher can perforate a single sheet or multiple sheets of paper at one time

Subheading 8203.40 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 8203.40; the duty is 1.7%.

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 12 months to August 2026, the UK imported these goods worth £8.6m (up 7% on the year before), at an average of £11.16 per kg; China supplied 39%, followed by Taiwan.

World trade in these goods reached US$306.6m in 2024, up 3.2% on 2023.

China was the largest exporter with 37.5% of the total, ahead of Germany.

Questions and answers

What is the HS code for pipe-cutters, bolt croppers, perforating punches and similar tools?

Pipe-cutters, bolt croppers, perforating punches and similar tools fall under HS subheading 8203.40, part of heading 8203, in section XV of the Harmonized System.

What is the import duty on pipe-cutters, bolt croppers, perforating punches… in the UK?

Under the UK Global Tariff, imports under 8203.40 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 pipe-cutters, bolt croppers, perforating punches… in the EU?

Under the EU Combined Nomenclature, imports under 8203.40 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 pipe-cutters, bolt croppers, perforating punches…?

China, with US$115.1m in 2024 (37.5% 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (39%), Taiwan (14%) and Japan (10%), out of total imports of £8.6m.

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