UK Global Tariff · commodity code · HS 3005.90
3005 90 10 00: Gauze, bandages and dressings (non-adhesive): Wadding and articles of wadding
Gauze, bandages and dressings (non-adhesive)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
- 3005 90 00 00 Other
- 3005 90 10 00 Wadding and articles of wadding
What you pay
Importing into UK
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
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) | — | Free |
| 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 | |
| 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 |
| 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 |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 3005.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £60.9m | 31.4% | -1.3% |
 United States | £37.5m | 19.4% | +14.4% |
 France | £18.5m | 9.5% | +11.7% |
 Belgium | £9.5m | 4.9% | +11.3% |
| United Kingdom | £9.5m | 4.9% | -8.6% |
 Czechia | £7.9m | 4.1% | +3.8% |
 Germany | £7.8m | 4% | -9.1% |
 Ireland | £7m | 3.6% | -2.5% |
Same subheading in other tariffs
3005.90 Wadding, gauze, bandages and similar articles: other
EU Free Third-country duty 4 tariff lines 
Türkiye Free Third-country duty 10 tariff lines USA Free General (MFN) 2 tariff lines 
Canada Free Third-country duty 4 tariff lines 
Mexico 15% – 20% Third-country duty 4 tariff lines · average 17.5% 
Brazil Free – 10.8% Third-country duty 5 tariff lines · average 6.5% 
Argentina Free – 10.8% Third-country duty 12 tariff lines · average 9% 
Peru 6% Third-country duty 5 tariff lines 
New Zealand Free Third-country duty 6 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 6 tariff lines 
GCC Free Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria Free Third-country duty 1 tariff line UK lines: 3005.90
Binding rulings for similar goods
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.
- N355760 U.S. CBP
Country of origin determination for four neurological sponges; 19 CFR 102.21(c)(3); tariff shift
- N353972 U.S. CBP
Country of origin determination for four neurological sponges; 19 CFR 102.21(c)(4); tariff shift
- N349217 U.S. CBP
The tariff classification of MEDIHONEY® Gel in retail packings, from Canada
- N349221 U.S. CBP
The tariff classification of MEDIHONEY® Calcium Alginate Dressing in retail packings from Canada
- 600015817 HMRC
10pk non-adherent dressing pads that are nonwoven and not coated or impregnated with any pharmaceutical product. Consists of: 3pc - 100 x 100mm, 3pc - 75 x 75mm, 4pc - 40 x 50mm. In a box.
- 600013957 HMRC
A topical silicone gel or spray for the treatment of scars on human skin. Ingredients include polysiloxanes and silicone dioxide. Designed to improve the appearance of hypertrophic or keloid scars, including surgical scars (including C-section), cosmetic surgery scars, burn scars and children’s…
8 rulings in total for this code
Legal notes
In the UK Global Tariff, 3005 90 10 00 is one of 4 lines under subheading 3005.90, wadding, gauze, bandages and similar articles: other.
The third-country duty is free.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported gauze, bandages and dressings (non-adhesive) (HS 3005.90) worth £193.6m (up 1% on the year before), at an average of £11.74 per kg; China supplied 31%, followed by United States.
For the same subheading, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 15%–20%, the Brazil duty is 0%–10.8%, the Argentina duty is 0%–10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.
The UK imported goods of subheading 3005.90 worth US$211m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 3005 90 10 00?
The third-country duty in the UK Global Tariff is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3005 90 10 00?
156 countries have a preferential rate on this line, 156 of them at 0%, under DCTS Comprehensive, European Union and CARIFORUM and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 3005.90 as a whole, the largest supplier in 2024 was China (US$79m), followed by France.
Typical products
Everyday names, not part of the legal text.