Subheading · Chapter 82 · Heading 8204

8204.12: Hand-operated spanners and wrenches: adjustable

Official description Adjustable

8204.12 is a six-digit subheading of heading 8204, hand-operated spanners and wrenches, chapter 82.

Importing into Country of origin

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 →

8204 12 00 00 Adjustable 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 scheme	Countries	Rate
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£18.7m+2.6% · previous 12 months

Average import price£7.89 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£10.6m	56.5%	+10.1%
Spain	£2.4m	12.6%	-0.1%
Taiwan	£2m	10.8%	+6.2%
United States	£1m	5.5%	+6.4%
Germany	£474k	2.5%	-44%
Ireland	£436k	2.3%	+54.3%
United Kingdom	£311k	1.7%	+128.7%
India	£270k	1.4%	+8.3%

Same subheading in other tariffs

EU 1.7% Third-country duty 1 tariff line

Türkiye 1.7% Third-country duty 1 tariff line

USA 9% General (MFN) 1 tariff line

World trade in 2024

8204.12 · US$688.7m

Trade value (US$) no reported trade < US$17.9kUS$17.9k+US$343k+US$3.9m+> US$30.2m

Exports: 168

China: US$307.7m
Taiwan: US$120.2m
Germany: US$47.7m
United States: US$39.5m
Spain: US$30.2m
Vietnam: US$26.3m
Czechia: US$14.5m
India: US$13.4m
Japan: US$13.2m
Netherlands: US$8.3m
United Kingdom: US$8m
Belgium: US$5.9m
France: US$5m
Poland: US$4.8m
South Korea: US$4.2m
Italy: US$3.9m
Switzerland: US$2.8m
Greece: US$2.6m
South Africa: US$2.4m
Denmark: US$2.2m
Slovenia: US$2.1m
Canada: US$2m
Sweden: US$2m
Türkiye: US$2m
Australia: US$1.9m
Singapore: US$1.2m
Ireland: US$1m
Mexico: US$952k
Kazakhstan: US$873.3k
Russia: US$851.4k
Norway: US$825.4k
Malaysia: US$810.2k
Hong Kong SAR China: US$805.6k
Austria: US$799.8k
Chile: US$782.1k
Estonia: US$715k
Portugal: US$596.8k
Thailand: US$575.8k
Brazil: US$458.6k
Mauritania: US$343k
United Arab Emirates: US$329.4k
Bulgaria: US$326.6k
Saudi Arabia: US$323k
Lithuania: US$290.4k
Finland: US$255.9k
Slovakia: US$219.4k
Argentina: US$188.8k
Bahrain: US$174k
Romania: US$156.5k
El Salvador: US$154k
Hungary: US$131k
New Zealand: US$128.6k
Cyprus: US$111.4k
Israel: US$107.7k
Philippines: US$100.5k
Peru: US$90.6k
Pakistan: US$85.5k
Croatia: US$84k
Myanmar (Burma): US$75.9k
Colombia: US$75.2k

Top exporters

Rank	Country	Value	Share
1	China	US$307.7m	44.7%
2	Taiwan	US$120.2m	17.4%
3	Germany	US$47.7m	6.9%
4	United States	US$39.5m	5.7%
5	Spain	US$30.2m	4.4%
6	Vietnam	US$26.3m	3.8%
7	Czechia	US$14.5m	2.1%
8	India	US$13.4m	1.9%
9	Japan	US$13.2m	1.9%
10	Netherlands	US$8.3m	1.2%

Top importers

Rank	Country	Value	Share
1	United States	US$156.9m	22.8%
2	Germany	US$30.9m	4.5%
3	Canada	US$24.3m	3.5%
4	United Kingdom	US$23.3m	3.4%
5	France	US$21.6m	3.1%
6	Russia	US$20m	2.9%
7	Mexico	US$18m	2.6%
8	Australia	US$17.2m	2.5%
9	Japan	US$16.1m	2.3%
10	Poland	US$14.6m	2.1%

Binding rulings for similar goods 9

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.

N355092 U.S. CBP 28 October 2025 · 8204.12.00.00

The tariff classification and country of origin of wrenches
N353665 U.S. CBP 25 September 2025 · 8204.12.00.00

The tariff classification and country of origin of a showerhead installation kit
N351249 U.S. CBP 22 July 2025 · 8204.12.00.00

The tariff classification and country of origin of sockets, a drive bit socket and an impact socket adapter
N348707 U.S. CBP 7 May 2025 · 8204.12.00.00

The tariff classification and country of origin of tongue-and-groove pliers, slip joint pliers and an adjustable wrench
N304663 U.S. CBP 27 June 2019 · 8204.12.00.00

The tariff classification of a 24 Piece All Purpose Home Tool Set from Taiwan
600013915 HMRC 23 October 2025 – 22 October 2028 · 8204 12 00 00

An 8” hand operated, adjustable wrench of base metal. With a 25mm jaw capacity and an approximate weight of 0.30kg. Drop forged and metric scaled. To be used as a DIY tool. Packaged on a piece of illustrated card which is secured to the item with cable ties.
600013916 HMRC 23 October 2025 – 22 October 2028 · 8204 12 00 00

12-inch Adjustable Wrench supplied in large quantities. This product is a tool to use for a wide range of DIY use. It has a 38mm jaw capacity, drog forged and metric scaled.
600012021 HMRC 11 December 2024 – 10 December 2027 · 8204 12 00 00

6" Adjustable wrench . Ideal tool to use for a wide range of DIY use. 6 Inch 20mm Jaw capacity Adjustable Drog forged Metric scaled
600012022 HMRC 11 December 2024 – 10 December 2027 · 8204 12 00 00

10" Adjustable wrench Ideal tool to use for a wide range of DIY use. 10 Inch 28mm Jaw capacity Adjustable Drog forged Metric scaled

Subheading 8204.12 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 8204.12; 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 £18.7m (up 3% on the year before), at an average of £7.89 per kg; China supplied 57%, followed by Spain.

World trade in these goods reached US$688.7m in 2024, up 0.7% on 2023.

China was the largest exporter with 44.7% of the total, ahead of Taiwan.

Questions and answers

What is the HS code for hand-operated spanners and wrenches: adjustable?

Hand-operated spanners and wrenches: adjustable fall under HS subheading 8204.12, part of heading 8204, in section XV of the Harmonized System.

What is the import duty on hand-operated spanners and wrenches: adjustable in the UK?

Under the UK Global Tariff, imports under 8204.12 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 hand-operated spanners and wrenches: adjustable in the EU?

Under the EU Combined Nomenclature, imports under 8204.12 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 hand-operated spanners and wrenches: adjustable?

China, with US$307.7m in 2024 (44.7% 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 (57%), Spain (13%) and Taiwan (11%), out of total imports of £18.7m.