Subheading · Chapter 83 · Heading 8307

8307.10

8307.10: Of iron or steel

Flexible steel tubing

8307.10 is the HS subheading for flexible steel tubing, under heading 8307 in chapter 83.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 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. 8307 10 00 00 Of iron or steel Free
  2. 8307 10 00 10 With fittings attached, for use in civil aircraft Free
  3. 8307 10 00 90 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 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 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 2 lines

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£76.7m+53.7% · previous 12 months
Average import price£13.75 per kg
Jan 2024: £3.3mFeb 2024: £3.4mMar 2024: £5.8mApr 2024: £4.1mMay 2024: £3.7mJun 2024: £4.2mJul 2024: £4.7mAug 2024: £4mSept 2024: £3.7mOct 2024: £4.9mNov 2024: £4.7mDec 2024: £4mJan 2025: £4.4mFeb 2025: £3.7mMar 2025: £4.3mApr 2025: £3.6mMay 2025: £4.7mJun 2025: £3.6mJul 2025: £4.4mAug 2025: £4mSept 2025: £3.6mOct 2025: £3.2mNov 2025: £3.8mDec 2025: £3.6mJan 2026: £3.8mFeb 2026: £4.3mMar 2026: £33.8mApr 2026: £4.1mMay 2026: £3.6mJun 2026: £4mJul 2026: £5.1mAug 2026: £3.7m 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 Kingdom £29.9m 39% +1,877.8%
Germany £9.9m 13% +24.1%
China £8.9m 11.6% +15.2%
United States £5.6m 7.3% -8.8%
Türkiye £5.3m 6.9% -17.5%
India £3.6m 4.6% +32.8%
Czechia £2.7m 3.5% +4.6%
France £1.8m 2.4% -56%

Same subheading in other tariffs

World trade in 2024

8307.10 · US$3bn

Trade value (US$) no reported trade < US$228kUS$228k+US$5m+US$48m+> US$247m

Exports: 142
  1. United Kingdom: US$673m
  2. China: US$422m
  3. France: US$300m
  4. Germany: US$294m
  5. United States: US$247m
  6. Denmark: US$202m
  7. India: US$103m
  8. Türkiye: US$90m
  9. South Korea: US$85m
  10. Spain: US$72m
  11. Czechia: US$67m
  12. Netherlands: US$63m
  13. Italy: US$50m
  14. Vietnam: US$48m
  15. Japan: US$45m
  16. Malaysia: US$33m
  17. Mexico: US$32m
  18. Switzerland: US$32m
  19. Belgium: US$27m
  20. Taiwan: US$22m
  21. Poland: US$22m
  22. Bulgaria: US$18m
  23. Canada: US$13m
  24. Sweden: US$12m
  25. Austria: US$11m
  26. Norway: US$11m
  27. Portugal: US$9m
  28. Finland: US$9m
  29. Singapore: US$9m
  30. Serbia: US$7m
  31. Thailand: US$7m
  32. Russia: US$6m
  33. Hungary: US$6m
  34. Slovakia: US$5m
  35. Romania: US$5m
  36. Croatia: US$5m
  37. Brazil: US$5m
  38. South Africa: US$4m
  39. Latvia: US$3m
  40. Tunisia: US$3m
  41. Indonesia: US$3m
  42. Bosnia & Herzegovina: US$3m
  43. Israel: US$2m
  44. Luxembourg: US$2m
  45. Australia: US$2m
  46. Slovenia: US$2m
  47. Hong Kong SAR China: US$1m
  48. Ukraine: US$1m
  49. Colombia: US$1m
  50. Kazakhstan: US$922k
  51. Ireland: US$886k
  52. New Zealand: US$875k
  53. Morocco: US$827k
  54. United Arab Emirates: US$760k
  55. Philippines: US$729k
  56. Bahrain: US$720k
  57. Nigeria: US$701k
  58. Estonia: US$685k
  59. Argentina: US$678k
  60. Angola: US$602k

Top exporters

RankCountryValueShare
1 United Kingdom US$673m 21.7%
2 China US$422m 13.6%
3 France US$300m 9.7%
4 Germany US$294m 9.5%
5 United States US$247m 8%
6 Denmark US$202m 6.5%
7 India US$103m 3.3%
8 Türkiye US$90m 2.9%
9 South Korea US$85m 2.7%
10 Spain US$72m 2.3%

Top importers

RankCountryValueShare
1 Brazil US$283m 9.1%
2 United States US$281m 9%
3 Trinidad & Tobago US$177m 5.7%
4 Angola US$172m 5.5%
5 Germany US$161m 5.2%
6 Côte d’Ivoire US$135m 4.3%
7 China US$115m 3.7%
8 France US$112m 3.6%
9 Canada US$99m 3.2%
10 Japan US$73m 2.4%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 7.5%median duty
  • 31number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Algeria

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 9% 2% – 16% 2023 · HS 2017
Armenia 5% 0% – 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 0% – 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 0% – 10% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 10% 2023
Brazil 9% 2% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 10% 0% – 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 10% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 21% 15% – 26% 2020 · HS 2017
Israel 5% 0% – 10% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 5% 0% – 10% 2023
Kenya 10% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 0% – 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.8%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 18% 10% – 25% 2021 · HS 2017
Malaysia 5% 2023
Maldives 10% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 18% 10% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 5% 0% – 10% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 9% 2% – 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 0% – 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 10% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 1.3%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 0% – 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 0% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 23% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 1% 0% – 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 3.8% 2023
Uruguay 11% 2% – 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 9% 2% – 16% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
69951 Flexible tubing of base metal, with/without fittings
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
42999 Metal goods n.e.c.
ISIC Rev. 4 activity
2599 Manufacture of other fabricated metal products n.e.c.

Earlier HS editions

HSCode
20178307.10unchanged
20128307.10unchanged
20078307.10unchanged
20028307.10unchanged
19968307.10unchanged
19928307.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  • N364968 U.S. CBP 1 October 2026 · 8307.10.60.60

    The tariff classification of a flexible straw bracelet from China

  • N364333 U.S. CBP 1 September 2026 · 8307.10.60.60

    The tariff classification of a flexible straw bracelet from China

  • N361689 U.S. CBP 29 May 2026 · 8307.10.30.00

    The tariff classification a flexible tube from South Korea

  • N360456 U.S. CBP 20 April 2026 · 8307.10.30.00

    The tariff classification of a flexible steel tube from India

  • N296289 U.S. CBP 4 May 2018 · 8307.10.30.00

    The tariff classification, status and country of origin marking under the North American Free Trade Agreement (NAFTA), of braided hose with couplings from Mexico; Article 509

  • N293362 U.S. CBP 8 February 2018 · 8307.10.30.00

    The tariff classification, status and country of origin marking under the North American Free Trade Agreement (NAFTA), of braided hose with couplings from Mexico; Article 509

  • 600013368 HMRC 10 July 2025 – 9 July 2028 · 8307 10 00 90

    Flexible Tap Connector with an inner EPDM tube and valve is made of stainless-steel and is a flexible tap connector. It has connectors at both ends, used, for example, to connect sink or bath taps to the existing pipes. It also has an isolating valve that allows, changing taps without draining the…

  • 600013369 HMRC 10 July 2025 – 9 July 2028 · 8307 10 00 90

    A stainless-steel flexible tap connector with an inner EPDM tube. It has connectors at both ends, used to connect sinks or bath taps to the existing water pipes.

9 rulings in total for this code

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. 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

  2. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

    2026HTSRev11 · Source: hts.usitc.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

  4. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8307.10 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 8307.10; the duty is 2.7%.

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 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 flexible steel tubing worth £76.7m (up 54% on the year before), at an average of £13.75 per kg; United Kingdom supplied 39%, followed by Germany.

World trade in flexible steel tubing reached US$3bn in 2024, up 22.2% on 2023.

The United Kingdom was the largest exporter with 21.7% of the total, ahead of China.

Questions and answers

What is the HS code for of iron or steel?

Of iron or steel fall under HS subheading 8307.10, part of heading 8307, in section XV of the Harmonized System.

What is the import duty on of iron or steel in the UK?

Under the UK Global Tariff, imports under 8307.10 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 of iron or steel in the EU?

Under the EU Combined Nomenclature, imports under 8307.10 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of iron or steel?

The United Kingdom, with US$673m in 2024 (21.7% of world exports).

Which countries can export flexible steel tubing 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 flexible steel tubing?

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 flexible steel tubing from?

In the 12 months to August 2026, the largest suppliers were United Kingdom (39%), Germany (13%) and China (12%), out of total imports of £76.7m.

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