Subheading · Chapter 90 · Heading 9004
9004.10: Spectacles, goggles and the like, corrective, protective: sunglasses
Sunglasses
Official description Sunglasses
9004.10 is the HS subheading for sunglasses, under heading 9004 in chapter 90.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9004 10 00 00 Sunglasses p/st
- 9004 10 10 00 With lenses optically worked 2%p/st
- Other p/st
- 9004 10 91 00 With lenses of plastics 2%p/st
- 9004 10 99 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 4
- 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, Syria, Ukraine
- Legal act
- S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 |
|---|---|---|---|
| £91.3m | 39.8% | -4.4% | |
| £84.7m | 36.9% | +1.2% | |
| £15.3m | 6.7% | +6.3% | |
| £12.7m | 5.5% | +17.6% | |
| £12.5m | 5.4% | +31.2% | |
| £2.4m | 1% | -12.1% | |
| £2.4m | 1% | +31.1% | |
| £1.8m | 0.8% | -11.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$72kUS$72k+US$3m+US$26m+> US$245m
Exports: 187
- Italy: US$3bn
- China: US$3bn
- United States: US$615m
- Japan: US$389m
- France: US$251m
- Germany: US$245m
- Spain: US$117m
- Taiwan: US$115m
- Netherlands: US$113m
- Thailand: US$102m
- Switzerland: US$66m
- South Korea: US$59m
- Brazil: US$58m
- Poland: US$57m
- Hong Kong SAR China: US$56m
- United Kingdom: US$37m
- Mexico: US$27m
- Czechia: US$26m
- Sweden: US$24m
- Austria: US$21m
- Portugal: US$18m
- Singapore: US$17m
- Türkiye: US$17m
- Belgium: US$15m
- Denmark: US$14m
- Vietnam: US$13m
- Ireland: US$12m
- Latvia: US$10m
- Bangladesh: US$10m
- Canada: US$9m
- Hungary: US$9m
- Australia: US$9m
- Slovenia: US$8m
- United Arab Emirates: US$8m
- Croatia: US$8m
- Romania: US$7m
- Estonia: US$7m
- India: US$7m
- Greece: US$6m
- Armenia: US$6m
- South Africa: US$4m
- Serbia: US$4m
- Lithuania: US$4m
- Norway: US$4m
- Slovakia: US$3m
- Chile: US$3m
- Malaysia: US$3m
- Saudi Arabia: US$3m
- Israel: US$2m
- Mauritius: US$2m
- Bahrain: US$2m
- Macao SAR China: US$2m
- Finland: US$2m
- Pakistan: US$2m
- Bulgaria: US$2m
- Cambodia: US$2m
- Cyprus: US$2m
- Peru: US$2m
- Russia: US$1m
- Indonesia: US$1m
Trade value (US$) no reported trade < US$2mUS$2m+US$17m+US$94m+> US$359m
Imports: 219
- United States: US$2bn
- Hong Kong SAR China: US$777m
- Italy: US$694m
- France: US$580m
- Germany: US$484m
- Mexico: US$383m
- Spain: US$359m
- United Kingdom: US$298m
- China: US$256m
- Japan: US$242m
- Türkiye: US$236m
- Canada: US$195m
- Netherlands: US$190m
- South Korea: US$186m
- Switzerland: US$185m
- Poland: US$166m
- Australia: US$157m
- United Arab Emirates: US$150m
- Malaysia: US$134m
- Austria: US$111m
- India: US$98m
- Russia: US$94m
- Brazil: US$79m
- Portugal: US$70m
- Greece: US$67m
- Thailand: US$60m
- Sweden: US$58m
- Singapore: US$58m
- Israel: US$58m
- Belgium: US$57m
- Saudi Arabia: US$52m
- Norway: US$42m
- Czechia: US$42m
- South Africa: US$41m
- Denmark: US$41m
- Vietnam: US$41m
- Taiwan: US$37m
- Chile: US$34m
- Indonesia: US$33m
- Kyrgyzstan: US$32m
- Ireland: US$31m
- Finland: US$28m
- Peru: US$28m
- Hungary: US$27m
- Qatar: US$27m
- Romania: US$26m
- Croatia: US$25m
- Colombia: US$24m
- Kazakhstan: US$23m
- Paraguay: US$21m
- Slovakia: US$21m
- New Zealand: US$21m
- Kuwait: US$19m
- Bulgaria: US$18m
- Ukraine: US$17m
- Serbia: US$16m
- Philippines: US$16m
- Morocco: US$16m
- Slovenia: US$15m
- Estonia: US$13m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3bn | 37% | |
| 2 | US$3bn | 34.7% | |
| 3 | US$615m | 6.6% | |
| 4 | US$389m | 4.2% | |
| 5 | US$251m | 2.7% | |
| 6 | US$245m | 2.6% | |
| 7 | US$117m | 1.3% | |
| 8 | US$115m | 1.2% | |
| 9 | US$113m | 1.2% | |
| 10 | US$102m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 18.8% | |
| 2 | US$777m | 8.3% | |
| 3 | US$694m | 7.4% | |
| 4 | US$580m | 6.2% | |
| 5 | US$484m | 5.2% | |
| 6 | US$383m | 4.1% | |
| 7 | US$359m | 3.8% | |
| 8 | US$298m | 3.2% | |
| 9 | US$256m | 2.7% | |
| 10 | US$242m | 2.6% |
Binding rulings for similar goods 14
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.
- N349381 U.S. CBP
The tariff classification of plastic sound damping earmuffs and glasses from China.
- N343778 U.S. CBP
The tariff classification of Shamrock glasses from China
- N343877 U.S. CBP
The tariff classification of party favor sunglasses from China
- N342166 U.S. CBP
The tariff classification of reader sunglasses from China
- N333508 U.S. CBP
The tariff classification of electrochromic eyewear from China
- N332787 U.S. CBP
The tariff classification of a costume accessory kit from China
- 600014160 HMRC
Sunglasses Anti-glare side-shield. Hydrophobic outer coating sheds water and reduces salt residue. FFT - Floating Frame Technology. 7-layer TAC Polarized lens for reduced glare and 100% UV 400 protection. The lenses are made from TAC- Tri acetate. The sunglasses are available in a variety of…
- 600014161 HMRC
The sunglasses have an Anti-glare side-shield. Hydrophobic outer coating sheds water and reduces salt residue. FFT - Floating Frame Technology. 7-layer TAC Polarized lens for reduced glare and 100% UV 400 protection. The lenses are made from TAC- Tri acetate. The sunglasses are available in a…
- 600013272 HMRC
Sunglasses with removable adjustable headband. They have floating frame technology (FFT) with impact resistant polycarbonate polarized lens, 100% UV 400 protection and anti-glare side shield and have a water-resistant coating. They are available in two colours blue and black/silver mirror.…
- 600011292 HMRC
A pair of black sunglasses with optically worked lenses made of polarised bifocal polycarbonate (PC) plastic. The sunglasses have a black frame with black tinted UV400 lenses. The lenses of the sunglasses are polarised. There is writing on the frame. Packaged in a material sleeve and then into a…
- 600010747 HMRC
A pair of black sunglasses with optically worked lenses made of polarised bifocal polycarbonate (PC) plastic. The sunglasses have a black plastic frame with black tinted UV400 lenses. The lenses of the sunglasses are polarised. There is writing on the frame. Packaged in a material sleeve and then…
- 600010705 HMRC
A pair of black sunglasses. The sunglasses have a black frame with black tinted UV400 plastic lenses. The Lenses of the sunglasses are polarised. The lenses are made of TAC plastic. There is writing on the frame. Available with different coloured lenses. Packaged in a material sleeve and then into…
14 rulings in total for this code
The UK Global Tariff divides subheading 9004.10 into 3 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9004.10 covers 3 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 sunglasses into the UK came to £229.3m between September 2025 and August 2026 (up 2% on the year before); Italy supplied 40%, followed by China.
In 2024, countries exported sunglasses worth US$9bn (+2.4% year on year).
The largest exporter was Italy (US$3bn), followed by China.
Products classified here
Questions and answers
What is the HS code for spectacles, goggles and the like, corrective, protective: sunglasses?
Spectacles, goggles and the like, corrective, protective: sunglasses fall under HS subheading 9004.10, part of heading 9004, in section XVIII of the Harmonized System.
What is the import duty on spectacles, goggles and the like, corrective… in the UK?
Under the UK Global Tariff, imports under 9004.10 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 spectacles, goggles and the like, corrective… in the EU?
Under the EU Combined Nomenclature, imports under 9004.10 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 spectacles, goggles and the like, corrective…?
Italy, with US$3bn in 2024 (37% of world exports).
Which countries can export sunglasses 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 sunglasses?
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 sunglasses from?
In the 12 months to August 2026, the largest suppliers were Italy (40%), China (37%) and United States (7%), out of total imports of £229.3m.
Typical products
Everyday names, not part of the legal text.