Subheading · Chapter 96 · Heading 9608

9608.60

9608.60: Refills for ballpoint pens, comprising the ball point and ink-reservoir

9608.60 is a six-digit subheading of heading 9608, ballpoint pens, chapter 96.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 9608 60 00 00 Refills for ballpoint pens, comprising the ball point and ink-reservoir 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 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 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£2.4m-14.6% · previous 12 months
Average import price£49.25 per kg
Jan 2024: £193kFeb 2024: £207kMar 2024: £228kApr 2024: £218kMay 2024: £123kJun 2024: £203kJul 2024: £173kAug 2024: £154kSept 2024: £257kOct 2024: £289kNov 2024: £204kDec 2024: £221kJan 2025: £230kFeb 2025: £278kMar 2025: £294kApr 2025: £226kMay 2025: £223kJun 2025: £139kJul 2025: £276kAug 2025: £174kSept 2025: £337kOct 2025: £211kNov 2025: £229kDec 2025: £227kJan 2026: £141kFeb 2026: £199kMar 2026: £213kApr 2026: £151kMay 2026: £172kJun 2026: £225kJul 2026: £130kAug 2026: £167k 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
Germany £882k 36.7% -3.1%
China £471k 19.6% -0.1%
Japan £399k 16.6% -15.8%
France £354k 14.7% +31.2%
India £134k 5.6% -64.9%
Switzerland £61k 2.6% -60.6%
United States £53k 2.2% -34.4%
Bulgaria £12k 0.5% —

Same subheading in other tariffs

World trade in 2024

9608.60 · US$176m

Trade value (US$) no reported trade < US$21kUS$21k+US$307k+US$2m+> US$19m

Exports: 98
  1. Japan: US$70m
  2. China: US$27m
  3. France: US$19m
  4. Germany: US$18m
  5. Italy: US$8m
  6. India: US$7m
  7. Mexico: US$5m
  8. South Korea: US$3m
  9. Switzerland: US$3m
  10. Czechia: US$2m
  11. Poland: US$2m
  12. Malaysia: US$1m
  13. United States: US$1m
  14. Hong Kong SAR China: US$890k
  15. Singapore: US$781k
  16. Netherlands: US$599k
  17. United Kingdom: US$569k
  18. Austria: US$459k
  19. Spain: US$418k
  20. Indonesia: US$402k
  21. Belgium: US$354k
  22. Slovakia: US$339k
  23. Sweden: US$307k
  24. Taiwan: US$284k
  25. Hungary: US$274k
  26. Latvia: US$262k
  27. Greece: US$231k
  28. Slovenia: US$207k
  29. Israel: US$164k
  30. Türkiye: US$133k
  31. Thailand: US$124k
  32. Bulgaria: US$109k
  33. Brazil: US$105k
  34. Tunisia: US$102k
  35. Portugal: US$75k
  36. Denmark: US$66k
  37. Cyprus: US$60k
  38. South Africa: US$50k
  39. Australia: US$47k
  40. Estonia: US$41k
  41. Canada: US$35k
  42. Romania: US$33k
  43. Russia: US$31k
  44. Serbia: US$29k
  45. Vietnam: US$29k
  46. United Arab Emirates: US$21k
  47. Lithuania: US$20k
  48. Croatia: US$16k
  49. Ukraine: US$14k
  50. Chile: US$12k
  51. Luxembourg: US$10k
  52. Ireland: US$10k
  53. New Zealand: US$6k
  54. Finland: US$6k
  55. Aruba: US$5k
  56. Panama: US$5k
  57. Guatemala: US$5k
  58. Moldova: US$4k
  59. Afghanistan: US$3k
  60. Philippines: US$2k

Top exporters

RankCountryValueShare
1 Japan US$70m 39.9%
2 China US$27m 15.6%
3 France US$19m 10.9%
4 Germany US$18m 10.5%
5 Italy US$8m 4.6%
6 India US$7m 4%
7 Mexico US$5m 2.7%
8 South Korea US$3m 1.8%
9 Switzerland US$3m 1.7%
10 Czechia US$2m 1.3%

Top importers

RankCountryValueShare
1 China US$22m 12.7%
2 France US$19m 10.9%
3 Germany US$13m 7.6%
4 United States US$13m 7.5%
5 Italy US$9m 5.1%
6 Taiwan US$8m 4.4%
7 South Korea US$7m 3.8%
8 Poland US$5m 2.7%
9 Spain US$5m 2.6%
10 Czechia US$4m 2.2%

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.

  • 10%median duty
  • 22number of duty-free countries (MFN)
  • 45%highest: Bahamas, Algeria, Cameroon

165

Importing countryMFN dutylines from – todata 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 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 30% 2023
Canada 3.5% 0% – 7% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 12% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 15% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 5% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 26% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 10%* 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 0% 2021 · HS 2017
Liechtenstein 2.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 13% 0% – 25% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 5% 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 5% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 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 20% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 10% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 1.9%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 28% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 14%* 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 10% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.2% 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
89521 Ball-point pens; felt-tipped/other porous-tipped pens & markers; fountain-pens, stylograph pens & other pens; duplicating stylos; propelling/sliding pencils; penholders, pencil-holders & similar holders; parts (including caps & clips) of the
End use (BEC Rev. 5)
Intermediate goods · BEC 311220
CPC 2.1 product
38911 Pens, duplicating stylos, pencils, pen-holders, pencil-holders and similar holders, and parts thereof; crayons, pencil leads, pastels, drawing charcoals and chalks
ISIC Rev. 4 activity
3290 Other manufacturing n.e.c.

Earlier HS editions

HSCode
20179608.60unchanged
20129608.60unchanged
20079608.60unchanged
20029608.60unchanged
19969608.60unchanged
19929608.60unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N274233 U.S. CBP 15 April 2016 · 9608.60.00.00

    The eligibility for duty free treatment under the U.S. Korea Free Trade Agreement (UKFTA) of ball point pens, felt tipped markers, refills for ball point pens and erasers from Korea

  • N273297 U.S. CBP 24 March 2016 · 9608.60.00.00

    The eligibility for duty free treatment under the Generalized System of Preferences for ball point pens, felt tipped markers, ball point pen refills and erasers from India

Subheading 9608.60 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 9608.60; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £2.4m (down 15% on the year before), at an average of £49.25 per kg; Germany supplied 37%, followed by China.

World trade in these goods reached US$176m in 2024, down 4.3% on 2023.

Japan was the largest exporter with 39.9% of the total, ahead of China.

Questions and answers

What is the HS code for refills for ballpoint pens, comprising the ball point and ink-reservoir?

Refills for ballpoint pens, comprising the ball point and ink-reservoir fall under HS subheading 9608.60, part of heading 9608, in section XX of the Harmonized System.

What is the import duty on refills for ballpoint pens, comprising the ball… in the UK?

Under the UK Global Tariff, imports under 9608.60 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 refills for ballpoint pens, comprising the ball… in the EU?

Under the EU Combined Nomenclature, imports under 9608.60 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most refills for ballpoint pens, comprising the ball…?

Japan, with US$70m in 2024 (39.9% 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 Germany (37%), China (20%) and Japan (17%), out of total imports of £2.4m.

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