Subheading · Chapter 85 · Heading 8549
8549.99: Electrical and electronic waste and scrap: other, other
Official description Other
Subheading 8549.99 belongs to heading 8549 (electrical and electronic waste and scrap) in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8549 99 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Singapore | £4.3m | 81.2% | +12,347.5% |
 China | £479k | 9% | -23% |
 Canada | £199k | 3.7% | — |
 Indonesia | £100k | 1.9% | +1,722.9% |
 Hong Kong SAR China | £33k | 0.6% | +2,628.8% |
 Germany | £29k | 0.6% | +14% |
 Italy | £29k | 0.5% | -58.7% |
 United States | £21k | 0.4% | -87.8% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$208kUS$208k+US$2m+US$5m+> US$12m
Exports: 103
- United States: US$47m
- Germany: US$43m
- Italy: US$23m
- Poland: US$12m
- Netherlands: US$9m
- Portugal: US$8m
- France: US$7m
- Norway: US$7m
- Czechia: US$7m
- United Kingdom: US$5m
- China: US$5m
- Vietnam: US$5m
- Thailand: US$4m
- Indonesia: US$4m
- Mexico: US$4m
- Spain: US$4m
- Switzerland: US$3m
- Lithuania: US$3m
- Greece: US$3m
- Australia: US$3m
- Philippines: US$3m
- Slovakia: US$2m
- Japan: US$2m
- India: US$2m
- South Korea: US$2m
- Malaysia: US$2m
- Ireland: US$2m
- Brazil: US$2m
- Taiwan: US$1m
- Nicaragua: US$1m
- Hungary: US$1m
- Denmark: US$1m
- Belgium: US$1m
- Austria: US$1m
- Israel: US$892k
- Tunisia: US$881k
- Sweden: US$738k
- Hong Kong SAR China: US$692k
- Guatemala: US$635k
- New Zealand: US$498k
- Morocco: US$463k
- Singapore: US$348k
- Bulgaria: US$271k
- Chile: US$263k
- South Africa: US$260k
- Fiji: US$248k
- Luxembourg: US$235k
- Bosnia & Herzegovina: US$231k
- Slovenia: US$229k
- North Macedonia: US$228k
- Moldova: US$208k
- Finland: US$152k
- Canada: US$142k
- Romania: US$126k
- Estonia: US$117k
- Sri Lanka: US$111k
- Kazakhstan: US$109k
- Bangladesh: US$106k
- Benin: US$92k
- Madagascar: US$86k
Trade value (US$) no reported trade < US$33kUS$33k+US$1m+US$7m+> US$21m
Imports: 124
- South Korea: US$31m
- India: US$29m
- Mexico: US$25m
- Pakistan: US$21m
- Poland: US$17m
- Netherlands: US$13m
- Germany: US$12m
- Sweden: US$10m
- Spain: US$9m
- Japan: US$8m
- United States: US$7m
- Lithuania: US$7m
- Belgium: US$6m
- Malaysia: US$4m
- United Kingdom: US$3m
- Thailand: US$3m
- Portugal: US$3m
- Canada: US$3m
- Hong Kong SAR China: US$3m
- Estonia: US$3m
- Czechia: US$3m
- Philippines: US$2m
- Nigeria: US$2m
- Italy: US$2m
- Bulgaria: US$2m
- Brazil: US$2m
- Costa Rica: US$1m
- Croatia: US$1m
- Slovakia: US$1m
- Singapore: US$855k
- Laos: US$766k
- Slovenia: US$755k
- France: US$682k
- China: US$533k
- Panama: US$489k
- Indonesia: US$464k
- Australia: US$412k
- Argentina: US$398k
- Austria: US$260k
- Romania: US$254k
- Greece: US$235k
- Saudi Arabia: US$213k
- Switzerland: US$187k
- Denmark: US$175k
- Ireland: US$140k
- United Arab Emirates: US$135k
- Bosnia & Herzegovina: US$130k
- Türkiye: US$126k
- Morocco: US$99k
- Vietnam: US$73k
- Hungary: US$65k
- Norway: US$63k
- Latvia: US$61k
- Belarus: US$60k
- New Zealand: US$58k
- Israel: US$45k
- Taiwan: US$37k
- Burkina Faso: US$33k
- Egypt: US$25k
- South Africa: US$24k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$47m | 19.8% |
| 2 | Germany | US$43m | 18.2% |
| 3 | Italy | US$23m | 9.7% |
| 4 |  Poland | US$12m | 4.9% |
| 5 |  Netherlands | US$9m | 3.9% |
| 6 |  Portugal | US$8m | 3.5% |
| 7 |  France | US$7m | 2.9% |
| 8 |  Norway | US$7m | 2.8% |
| 9 |  Czechia | US$7m | 2.7% |
| 10 | United Kingdom | US$5m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  South Korea | US$31m | 13.1% |
| 2 |  India | US$29m | 12.3% |
| 3 |  Mexico | US$25m | 10.3% |
| 4 |  Pakistan | US$21m | 8.6% |
| 5 | Poland | US$17m | 7% |
| 6 | Netherlands | US$13m | 5.5% |
| 7 | Germany | US$12m | 4.8% |
| 8 |  Sweden | US$10m | 4% |
| 9 |  Spain | US$9m | 3.7% |
| 10 |  Japan | US$8m | 3.3% |
Binding rulings for similar goods 4
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.
- 600015356 HMRC
The material consists of sealed lithium-ion battery cells produced during lithium-ion battery manufacturing that have been rejected due to a welding defect during the cell assembly process and therefore cannot be used in battery assembly or further manufacturing operations. The cells are fully…
- 600015355 HMRC
The material consists of stacked lithium-ion battery electrodes produced during lithium-ion battery cell manufacturing as a quality reject prior to cell assembly. The material comprises alternating layers of cathode and anode electrodes separated by a thin microporous polymer separator film. The…
- 600014318 HMRC
Graphite Electrodes – The product comprises offcuts of powder-coated copper foil sheets, which originate as by-products or quality failures from the manufacture of lithium-ion batteries. These offcuts are classified as waste, typically resulting from issues such as tears during the threading of…
- 600014317 HMRC
Sheets of powder coated aluminium foil, produced as a result of Lithium-Ion battery manufacture, as offcuts/quality failures. Imported as electrical waste products. The sheets consist of Lithium Iron Phosphate (LFP) in a powder form coating and are combined with their conductive additive - Carbon…
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.
- Sanctions · Applies from:
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
-
Sanctions · Applies from: CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
Code history
Since 2022; before, these goods were classified under 8548.10.
The UK Global Tariff has one tariff line for subheading 8549.99; the duty is duty-free.
Subheading 8549.99 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 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.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £5.3m between September 2025 and August 2026 (up 185% on the year before); Singapore supplied 81%, followed by China.
In 2024, countries exported these goods worth US$239m (+60.4% year on year).
The largest exporter was the United States (US$47m), followed by Germany.
Questions and answers
What is the HS code for electrical and electronic waste and scrap: other, other?
Electrical and electronic waste and scrap: other, other fall under HS subheading 8549.99, part of heading 8549, in section XVI of the Harmonized System.
What is the import duty on electrical and electronic waste and scrap in the UK?
Under the UK Global Tariff, imports under 8549.99 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 electrical and electronic waste and scrap in the EU?
Under the EU Combined Nomenclature, imports under 8549.99 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most electrical and electronic waste and scrap?
The United States, with US$47m in 2024 (19.8% 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 Singapore (81%), China (9%) and Canada (4%), out of total imports of £5.3m.