Subheading · Chapter 90 · Heading 9001

9001.40

9001.40: Spectacle lenses of glass

Subheading 9001.40 belongs to heading 9001 (optical fibres and optical fibre bundles) in chapter 90.

What you pay

Importing into UK

Customs duty 2% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9001 40 00 00 Spectacle lenses of glass p/st
  2. 9001 40 20 00 Not for the correction of vision 2%p/st
  3. For the correction of vision p/st
  4. Both sides finished p/st
  5. 9001 40 41 00 Single focal 2%p/st
  6. 9001 40 49 00 Other 2%p/st
  7. 9001 40 80 00 Other 2%p/st

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. 598
    Documents
    • 9014

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Syria, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£4.5m-20.8% · previous 12 months
Average import price£76.82 per kg
Jan 2024: £469kFeb 2024: £291kMar 2024: £515kApr 2024: £1.1mMay 2024: £331kJun 2024: £134kJul 2024: £723kAug 2024: £449kSept 2024: £613kOct 2024: £378kNov 2024: £367kDec 2024: £210kJan 2025: £541kFeb 2025: £531kMar 2025: £648kApr 2025: £370kMay 2025: £650kJun 2025: £457kJul 2025: £142kAug 2025: £831kSept 2025: £575kOct 2025: £405kNov 2025: £337kDec 2025: £42kJan 2026: £100kFeb 2026: £208kMar 2026: £68kApr 2026: £869kMay 2026: £554kJun 2026: £963kJul 2026: £182kAug 2026: £241k 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
Philippines £2.9m 64.5% -31.1%
Thailand £474k 10.4% +1,266.5%
China £439k 9.7% -66.2%
Vietnam £397k 8.7% —
France £147k 3.2% —
United Kingdom £45k 1% +44.5%
United States £37k 0.8% —
Italy £29k 0.6% -8.2%

Same subheading in other tariffs

World trade in 2024

9001.40 · US$328m

Trade value (US$) no reported trade < US$69kUS$69k+US$1m+US$5m+> US$44m

Exports: 102
  1. China: US$83m
  2. Hong Kong SAR China: US$54m
  3. Italy: US$44m
  4. Hungary: US$33m
  5. Netherlands: US$21m
  6. Germany: US$11m
  7. France: US$11m
  8. Portugal: US$11m
  9. Czechia: US$10m
  10. Philippines: US$5m
  11. Austria: US$4m
  12. Ireland: US$4m
  13. India: US$4m
  14. Myanmar (Burma): US$3m
  15. United States: US$3m
  16. Thailand: US$3m
  17. Belgium: US$3m
  18. Taiwan: US$2m
  19. Serbia: US$2m
  20. Greece: US$2m
  21. United Kingdom: US$2m
  22. Lithuania: US$1m
  23. Slovenia: US$1m
  24. South Africa: US$1m
  25. Japan: US$1m
  26. Israel: US$1m
  27. Malaysia: US$989k
  28. Singapore: US$755k
  29. Armenia: US$658k
  30. Switzerland: US$635k
  31. Poland: US$632k
  32. Tunisia: US$508k
  33. Spain: US$481k
  34. Finland: US$377k
  35. United Arab Emirates: US$317k
  36. Australia: US$310k
  37. Indonesia: US$296k
  38. South Korea: US$186k
  39. Romania: US$159k
  40. Vietnam: US$131k
  41. Sweden: US$110k
  42. Canada: US$105k
  43. Costa Rica: US$95k
  44. Macao SAR China: US$94k
  45. Türkiye: US$84k
  46. Panama: US$83k
  47. Morocco: US$69k
  48. Mexico: US$68k
  49. Denmark: US$63k
  50. Côte d’Ivoire: US$53k
  51. Dominican Republic: US$52k
  52. Bulgaria: US$35k
  53. Iceland: US$17k
  54. Cyprus: US$15k
  55. Norway: US$12k
  56. New Zealand: US$12k
  57. Luxembourg: US$12k
  58. Mauritius: US$11k
  59. Brazil: US$10k
  60. Chile: US$10k

Top exporters

RankCountryValueShare
1 China US$83m 25.3%
2 Hong Kong SAR China US$54m 16.4%
3 Italy US$44m 13.5%
4 Hungary US$33m 10%
5 Netherlands US$21m 6.5%
6 Germany US$11m 3.3%
7 France US$11m 3.3%
8 Portugal US$11m 3.3%
9 Czechia US$10m 2.9%
10 Philippines US$5m 1.6%

Top importers

RankCountryValueShare
1 Australia US$40m 12.3%
2 Italy US$34m 10.5%
3 Germany US$31m 9.4%
4 France US$30m 9.1%
5 United States US$25m 7.5%
6 Hong Kong SAR China US$22m 6.6%
7 China US$17m 5.1%
8 Spain US$12m 3.6%
9 Netherlands US$8m 2.6%
10 Singapore US$7m 2.3%

Import duty on this product around the world 164

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.

  • 4.5%median duty
  • 64number of duty-free countries (MFN)
  • 30%highest: Algeria, Sudan, Bermuda

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 2% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 7.5% 5% – 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 23% 0% – 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 7.5% 5% – 10% 2021 · HS 2017
Belize 0% 2023
Benin 7.5% 5% – 10% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 7.5% 5% – 10% 2023
Burundi 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 0.7% 0% – 2% 2023
Cape Verde 5% 0% – 10% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 7% 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 7.5% 5% – 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 2.9% 2023
Fiji 0% 2023
Gabon 10% 2023
Gambia 7.5% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 7.5% 5% – 10% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 0% 2023 · HS 2012
Guatemala 0% 2023
Guinea 7.5% 5% – 10% 2023
Guinea-Bissau 7.5% 5% – 10% 2023
Guyana 0% 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 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 7.5% 5% – 10% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 7.5% 5% – 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 3.3% 0% – 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 7.5% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.2%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 7.5% 5% – 10% 2023
Mauritania 7.5% 5% – 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 0% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 7.5% 5% – 10% 2023
Nigeria 7.5% 5% – 10% 2023
North Macedonia 3.8% 0% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 7.5% 5% – 10% 2021 · HS 2017
Rwanda 0% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 7.5% 5% – 10% 2023
Seychelles 0% 2023
Sierra Leone 7.5% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 30% 10% – 40% 2021 · HS 2017
Suriname 0% 2023 · HS 2007
Switzerland 0.1%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 5% 2023
Togo 7.5% 5% – 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2.9% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 8.8% 5% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 2% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 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
88415 Spectacle lenses of glass
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
48311 Optical fibres and optical fibre bundles; optical fibre cables (except those made up of individually sheathed fibres); sheets and plates of polarizing material; lenses, prisms, mirrors and other optical elements (except of glass not optically worked), whether or not mounted, other than for cameras, projectors or photographic enlargers or reducers
ISIC Rev. 4 activity
2670 Manufacture of optical instruments and photographic equipment
2731 Manufacture of fibre optic cables

Earlier HS editions

HSCode
20179001.40changed
20129001.40changed
20079001.40changed
20029001.40changed
19969001.40changed
19929001.40changed

Correspondence tables of the United Nations Statistics Division (UNSD)

The UK Global Tariff divides subheading 9001.40 into 4 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 9001.40 covers 4 tariff lines and the duty is 2.9%.

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 2%.

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 £4.5m between September 2025 and August 2026 (down 21% on the year before); Philippines supplied 65%, followed by Thailand.

In 2024, countries exported these goods worth US$328m (−2.2% year on year).

The largest exporter was China (US$83m), followed by Hong Kong SAR China.

Products classified here

Questions and answers

What is the HS code for spectacle lenses of glass?

Spectacle lenses of glass fall under HS subheading 9001.40, part of heading 9001, in section XVIII of the Harmonized System.

What is the import duty on spectacle lenses of glass in the UK?

Under the UK Global Tariff, imports under 9001.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on spectacle lenses of glass in the EU?

Under the EU Combined Nomenclature, imports under 9001.40 from countries without a preferential agreement are charged at 2.9%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most spectacle lenses of glass?

China, with US$83m in 2024 (25.3% 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 2% 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 Philippines (65%), Thailand (10%) and China (10%), out of total imports of £4.5m.

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Typical products

Everyday names, not part of the legal text.