Subheading · Chapter 90 · Heading 9004

9004.10

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

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

Rates by national line · UK Global Tariff

UK lines →
  1. 9004 10 00 00 Sunglasses p/st
  2. 9004 10 10 00 With lenses optically worked 2%p/st
  3. Other p/st
  4. 9004 10 91 00 With lenses of plastics 2%p/st
  5. 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
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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£229.3m+2.2% · previous 12 months
Average import price£110.87 per kg
Jan 2024: £15.3mFeb 2024: £19.6mMar 2024: £22.4mApr 2024: £26.1mMay 2024: £27.8mJun 2024: £29.5mJul 2024: £20.5mAug 2024: £15.5mSept 2024: £11.1mOct 2024: £11mNov 2024: £13mDec 2024: £10.4mJan 2025: £14.2mFeb 2025: £16.2mMar 2025: £23.8mApr 2025: £27.5mMay 2025: £31.3mJun 2025: £25.2mJul 2025: £22.8mAug 2025: £17.8mSept 2025: £13.8mOct 2025: £11.5mNov 2025: £10.9mDec 2025: £13.2mJan 2026: £16mFeb 2026: £21.2mMar 2026: £24.8mApr 2026: £24.6mMay 2026: £27.4mJun 2026: £26mJul 2026: £24.3mAug 2026: £15.6m 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
Italy £91.3m 39.8% -4.4%
China £84.7m 36.9% +1.2%
United States £15.3m 6.7% +6.3%
Japan £12.7m 5.5% +17.6%
Thailand £12.5m 5.4% +31.2%
Taiwan £2.4m 1% -12.1%
France £2.4m 1% +31.1%
Brazil £1.8m 0.8% -11.5%

Same subheading in other tariffs

World trade in 2024

9004.10 · US$9bn

Trade value (US$) no reported trade < US$72kUS$72k+US$3m+US$26m+> US$245m

Exports: 187
  1. Italy: US$3bn
  2. China: US$3bn
  3. United States: US$615m
  4. Japan: US$389m
  5. France: US$251m
  6. Germany: US$245m
  7. Spain: US$117m
  8. Taiwan: US$115m
  9. Netherlands: US$113m
  10. Thailand: US$102m
  11. Switzerland: US$66m
  12. South Korea: US$59m
  13. Brazil: US$58m
  14. Poland: US$57m
  15. Hong Kong SAR China: US$56m
  16. United Kingdom: US$37m
  17. Mexico: US$27m
  18. Czechia: US$26m
  19. Sweden: US$24m
  20. Austria: US$21m
  21. Portugal: US$18m
  22. Singapore: US$17m
  23. Türkiye: US$17m
  24. Belgium: US$15m
  25. Denmark: US$14m
  26. Vietnam: US$13m
  27. Ireland: US$12m
  28. Latvia: US$10m
  29. Bangladesh: US$10m
  30. Canada: US$9m
  31. Hungary: US$9m
  32. Australia: US$9m
  33. Slovenia: US$8m
  34. United Arab Emirates: US$8m
  35. Croatia: US$8m
  36. Romania: US$7m
  37. Estonia: US$7m
  38. India: US$7m
  39. Greece: US$6m
  40. Armenia: US$6m
  41. South Africa: US$4m
  42. Serbia: US$4m
  43. Lithuania: US$4m
  44. Norway: US$4m
  45. Slovakia: US$3m
  46. Chile: US$3m
  47. Malaysia: US$3m
  48. Saudi Arabia: US$3m
  49. Israel: US$2m
  50. Mauritius: US$2m
  51. Bahrain: US$2m
  52. Macao SAR China: US$2m
  53. Finland: US$2m
  54. Pakistan: US$2m
  55. Bulgaria: US$2m
  56. Cambodia: US$2m
  57. Cyprus: US$2m
  58. Peru: US$2m
  59. Russia: US$1m
  60. Indonesia: US$1m

Top exporters

RankCountryValueShare
1 Italy US$3bn 37%
2 China US$3bn 34.7%
3 United States US$615m 6.6%
4 Japan US$389m 4.2%
5 France US$251m 2.7%
6 Germany US$245m 2.6%
7 Spain US$117m 1.3%
8 Taiwan US$115m 1.2%
9 Netherlands US$113m 1.2%
10 Thailand US$102m 1.1%

Top importers

RankCountryValueShare
1 United States US$2bn 18.8%
2 Hong Kong SAR China US$777m 8.3%
3 Italy US$694m 7.4%
4 France US$580m 6.2%
5 Germany US$484m 5.2%
6 Mexico US$383m 4.1%
7 Spain US$359m 3.8%
8 United Kingdom US$298m 3.2%
9 China US$256m 2.7%
10 Japan 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 18 June 2025 · 9004.10.00.00

    The tariff classification of plastic sound damping earmuffs and glasses from China.

  • N343778 U.S. CBP 15 November 2024 · 9004.10.00.00

    The tariff classification of Shamrock glasses from China

  • N343877 U.S. CBP 14 November 2024 · 9004.10.00.00

    The tariff classification of party favor sunglasses from China

  • N342166 U.S. CBP 29 August 2024 · 9004.10.00.00

    The tariff classification of reader sunglasses from China

  • N333508 U.S. CBP 21 June 2023 · 9004.10.00.00

    The tariff classification of electrochromic eyewear from China

  • N332787 U.S. CBP 17 May 2023 · 9004.10.00.00

    The tariff classification of a costume accessory kit from China

  • 600014160 HMRC 24 November 2025 – 23 November 2028 · 9004 10 91 00

    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 24 November 2025 – 23 November 2028 · 9004 10 91 00

    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 10 June 2025 – 9 June 2028 · 9004 10 91 00

    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 28 August 2024 – 27 August 2027 · 9004 10 10 00

    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 22 August 2024 – 21 August 2027 · 9004 10 10 00

    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 19 August 2024 – 18 August 2027 · 9004 10 91 00

    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.

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Everyday names, not part of the legal text.