Subheading · Chapter 96 · Heading 9603
9603.40: Paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers
Subheading 9603.40 belongs to heading 9603 (brooms, brushes) in chapter 96.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9603 40 00 00 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers p/st
- 9603 40 10 00 Paint, distemper, varnish or similar brushes 2%p/st
- 9603 40 90 00 Paint pads and rollers 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- 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)
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
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 |
|---|---|---|---|
 China | £48.1m | 86.5% | -17.7% |
 United States | £3.3m | 5.9% | -5.9% |
 Czechia | £1.2m | 2.2% | -28.8% |
 Sweden | £539k | 1% | -24.9% |
 Germany | £393k | 0.7% | -22.9% |
 India | £376k | 0.7% | +2.8% |
 Italy | £371k | 0.7% | +34.9% |
 Poland | £261k | 0.5% | -52.1% |
Same subheading in other tariffs
EU 3.7% Third-country duty 2 tariff lines 
Türkiye 3.7% Third-country duty 2 tariff lines USA 4% – 7.5% General (MFN) 2 tariff lines · average 5.8% 
Canada 7% – 15.5% General (MFN) 4 tariff lines · average 9.1% 
Mexico 15% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 6 tariff lines 
Japan 6.6% General (MFN) 1 tariff line 
Taiwan 3.3% General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$97kUS$97k+US$1m+US$10m+> US$31m
Exports: 148
- China: US$727m
- Czechia: US$75m
- Germany: US$60m
- Türkiye: US$31m
- Poland: US$31m
- United States: US$28m
- Netherlands: US$26m
- Sweden: US$25m
- France: US$19m
- Belgium: US$19m
- Italy: US$17m
- Spain: US$14m
- Indonesia: US$12m
- Brazil: US$10m
- United Kingdom: US$8m
- Vietnam: US$8m
- Cambodia: US$8m
- Mexico: US$8m
- Austria: US$6m
- Russia: US$5m
- Portugal: US$4m
- Latvia: US$4m
- Romania: US$3m
- South Africa: US$3m
- Serbia: US$3m
- Guatemala: US$3m
- Denmark: US$2m
- Canada: US$2m
- Hong Kong SAR China: US$2m
- Lithuania: US$2m
- Morocco: US$2m
- Slovakia: US$2m
- India: US$1m
- Bulgaria: US$1m
- Taiwan: US$1m
- Slovenia: US$1m
- Japan: US$1m
- Greece: US$1m
- Colombia: US$932k
- Thailand: US$915k
- Argentina: US$828k
- El Salvador: US$745k
- Switzerland: US$745k
- Costa Rica: US$715k
- Australia: US$668k
- Jordan: US$617k
- Kazakhstan: US$598k
- South Korea: US$559k
- Singapore: US$554k
- Sri Lanka: US$346k
- Egypt: US$343k
- Ireland: US$323k
- Armenia: US$283k
- Estonia: US$282k
- Hungary: US$279k
- Tunisia: US$267k
- Croatia: US$246k
- Malaysia: US$239k
- United Arab Emirates: US$220k
- Zambia: US$210k
Trade value (US$) no reported trade < US$773kUS$773k+US$4m+US$14m+> US$29m
Imports: 219
- United States: US$156m
- Germany: US$95m
- United Kingdom: US$86m
- France: US$56m
- Netherlands: US$51m
- Mexico: US$34m
- Poland: US$29m
- Belgium: US$28m
- Russia: US$28m
- Spain: US$27m
- Japan: US$25m
- Australia: US$24m
- Canada: US$23m
- Austria: US$21m
- Norway: US$19m
- Philippines: US$19m
- Iraq: US$16m
- Indonesia: US$16m
- South Korea: US$15m
- Czechia: US$15m
- Italy: US$15m
- Romania: US$14m
- Sweden: US$14m
- Switzerland: US$13m
- Saudi Arabia: US$12m
- Thailand: US$11m
- United Arab Emirates: US$11m
- Finland: US$10m
- Ireland: US$10m
- Kazakhstan: US$10m
- South Africa: US$10m
- Slovakia: US$9m
- Denmark: US$8m
- Kyrgyzstan: US$8m
- Chile: US$7m
- New Zealand: US$7m
- Malaysia: US$6m
- Bangladesh: US$6m
- Hungary: US$6m
- Greece: US$6m
- Dominican Republic: US$5m
- Portugal: US$5m
- Croatia: US$5m
- Brazil: US$5m
- Taiwan: US$5m
- Latvia: US$5m
- Israel: US$5m
- Tajikistan: US$5m
- Costa Rica: US$5m
- Ukraine: US$5m
- Guatemala: US$4m
- Belarus: US$4m
- Singapore: US$4m
- El Salvador: US$4m
- Honduras: US$4m
- Peru: US$4m
- Colombia: US$4m
- Bulgaria: US$4m
- Lithuania: US$4m
- Morocco: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$727m | 61.1% |
| 2 | Czechia | US$75m | 6.3% |
| 3 | Germany | US$60m | 5.1% |
| 4 | Türkiye | US$31m | 2.6% |
| 5 | Poland | US$31m | 2.6% |
| 6 | United States | US$28m | 2.3% |
| 7 |  Netherlands | US$26m | 2.2% |
| 8 | Sweden | US$25m | 2.1% |
| 9 |  France | US$19m | 1.6% |
| 10 |  Belgium | US$19m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$156m | 13.1% |
| 2 | Germany | US$95m | 8% |
| 3 | United Kingdom | US$86m | 7.3% |
| 4 | France | US$56m | 4.7% |
| 5 | Netherlands | US$51m | 4.3% |
| 6 | Mexico | US$34m | 2.9% |
| 7 | Poland | US$29m | 2.4% |
| 8 | Belgium | US$28m | 2.4% |
| 9 |  Russia | US$28m | 2.3% |
| 10 |  Spain | US$27m | 2.3% |
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.
- 15%median duty
- 10number of duty-free countries (MFN)
- 45%highest: Bahamas, Morocco, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 15% | 2021 · HS 2007 | |
| Argentina | 18% | 2023 · HS 2017 | |
 Armenia | 13% | 11% – 15% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 15% | 2022 · HS 2017 | |
 Belarus | 13% | 11% – 15% | 2021 · HS 2017 |
 Belize | 15% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 15% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 11% | 7% – 16% | 2023 |
 Cape Verde | 10% | 2023 · HS 2017 | |
 Cayman Islands | 17% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 15% | 2023 · HS 2017 | |
 Dominican Republic | 17% | 14% – 20% | 2023 |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 3.7% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 15% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 15% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 20% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 29% | 26% – 32% | 2020 · HS 2017 |
 Israel | 12% | 2022 · HS 2017 | |
 Jamaica | 15% | 2023 | |
| Japan | 6.6% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 13% | 11% – 15% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 15% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 13%* | 5.9% – 23% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 15% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 15% | 2023 | |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 15% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 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 | 12% | 2017 · HS 2017 | |
 Panama | 10% | 0% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 13% | 11% – 15% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 15% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Lucia | 15% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 15% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 15% | 2023 · HS 2007 | |
| Switzerland | 13%* | 6.2% – 24% | 2023 |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 20% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 15% | 2023 · HS 2012 | |
| Türkiye | 27% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 7.5% | 5% – 10% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 2023 | |
| United States | 5.8% | 4% – 7.5% | 2023 |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
 Vietnam | 25% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 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
- 89972 Brooms, brushes (including brushes constituting parts of machines, appliances/vehicles), hand-operated mechanical floor sweepers, not motorized, mops & feather dusters; prepared knots & tufts for broom/brush making; paint pads & rollers; squee
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311220
- CPC 2.1 product
- 38993 Brooms, brushes, hand-operated mechanical floor sweepers (not motorized), mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
- ISIC Rev. 4 activity
- 3290 Other manufacturing n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9603.40 | unchanged |
| 2012 | 9603.40 | unchanged |
| 2007 | 9603.40 | unchanged |
| 2002 | 9603.40 | unchanged |
| 1996 | 9603.40 | unchanged |
| 1992 | 9603.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 10
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.
- N341631 U.S. CBP
The tariff classification of paint rollers from China.
- N293539 U.S. CBP
The tariff classification of a paint roller kit, a paint tray, and a paint roller handle from China.
- 600013868 HMRC
Roller sleeves. A packet of five sleeves for use with a roller frame (roller cage). The mini rollers are attached to a frame (not included) and used for applying paint. The white rollers are made from high density foam, four inches in length and are suitable for applying gloss paint, primers and…
- 600013974 HMRC
Mini paint tray & roller set. The set comes with a four inch frame made from polypropylene (PP), five, four inch emulsion roller sleeves made from polyester and PP and one mini plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with paint. The item…
- 600013975 HMRC
Mini paint tray & roller set. The set comes with a four inch roller frame made from polypropylene (PP), five, four inch gloss roller sleeves made from foam and PP and one mini plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with the paint. The…
- 600013976 HMRC
Large paint tray and roller set. The set comes with a nine inch frame made from polypropylene (PP), six, nine inch emulsion roller sleeves made from polyester and PP and one large plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with the paint.…
- 600013869 HMRC
Roller sleeves. A packet of five mini sleeves for use with a roller frame (roller cage). The mini rollers are attached to a frame (not included) and used for applying paint. The rollers are made from a white coloured woven polyester and are four inches in length. They are used for decorating and…
- 600013899 HMRC
Paint brushes. This is a pack of 5 paint brushes measuring 0.55”, 1”, 1.5”, 2”, 2.5”. The brushes are used for painting and decorating. The bristles are made from an artificial nylon filaments, with a silver-coloured metal ferrule to secure the bristles to the handles. The handles are a plain…
10 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.
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 9603.40 into 2 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 9603.40 covers 2 tariff lines and the duty is 3.7%.
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 £55.6m between September 2025 and August 2026 (down 17% on the year before); China supplied 87%, followed by United States.
In 2024, countries exported these goods worth US$1.2bn (+8.3% year on year).
The largest exporter was China (US$727m), followed by the Czechia.
Questions and answers
What is the HS code for paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers?
Paint, distemper, varnish or similar brushes (other than brushes of subheading 960330); paint pads and rollers fall under HS subheading 9603.40, part of heading 9603, in section XX of the Harmonized System.
What is the import duty on paint, distemper, varnish or similar brushes in the UK?
Under the UK Global Tariff, imports under 9603.40 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 paint, distemper, varnish or similar brushes in the EU?
Under the EU Combined Nomenclature, imports under 9603.40 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most paint, distemper, varnish or similar brushes?
China, with US$727m in 2024 (61.1% 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 China (87%), United States (6%) and Czechia (2%), out of total imports of £55.6m.