UK Global Tariff · commodity code · HS 3406.00

3406 00 00 00

3406 00 00 00: Candles, tapers and the like

Candles

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 3406 Candles, tapers and the like
  2. 3406 00 00 00 Candles, tapers and the like

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

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)—
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

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 3406.00

last 12 months£275.2m-7% · previous 12 months
Average import price£2.78 per kg
Jan 2024: £20.3mFeb 2024: £19.1mMar 2024: £18.6mApr 2024: £17mMay 2024: £17.2mJun 2024: £15.3mJul 2024: £19.6mAug 2024: £25.7mSept 2024: £31.8mOct 2024: £37mNov 2024: £39.1mDec 2024: £24.8mJan 2025: £23.6mFeb 2025: £22.3mMar 2025: £22.5mApr 2025: £18mMay 2025: £14.8mJun 2025: £15.6mJul 2025: £22.6mAug 2025: £23.7mSept 2025: £33.1mOct 2025: £38.7mNov 2025: £29.1mDec 2025: £22.2mJan 2026: £18.7mFeb 2026: £18.2mMar 2026: £21.1mApr 2026: £13mMay 2026: £12.6mJun 2026: £14.8mJul 2026: £25.5mAug 2026: £28.2m 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
China £124m 45.1% -8.3%
Vietnam £32.7m 11.9% +0.9%
Poland £27.8m 10.1% -1.6%
Czechia £26.5m 9.6% +1.5%
India £10.6m 3.8% -19.2%
France £9.3m 3.4% +0.3%
Belgium £8.9m 3.2% -8.7%
United Kingdom £7.7m 2.8% +4.4%

Same subheading in other tariffs

3406.00 Candles, tapers and the like

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.

  • 600015883 HMRC 15 July 2026 – 14 July 2029 · 3406 00 00 00

    The product is an advent calendar designed in the style of a house. It opens up to reveal 25 individually numbered boxes of varying sizes, intended to be opened on each day from the first day in December up to Christmas day. Each compartment contains a different item, which varies from candles,…

  • 600015243 HMRC 31 March 2026 – 30 March 2029 · 3406 00 00 00

    1 x 60g plant based candle - ginger, lime and basil. The classification is for the candle. The other items are to be classified separately. Packaged in a box with 1x 100ml bath and shower gel, 1 x 100 ml hand and body lotion

  • 600014132 HMRC 16 January 2026 – 15 January 2029 · 3406 00 00 00

    This product is an advent calendar, with a variety of bathroom, and fragrance related products listed below. They are contained in 25 separate spaces within a white cardboard chest of drawers, decorated with black dots. On door’s 6, 8, 9,15 and 25, there are drawn designs of hanging baubles, 3 of…

  • 600013807 HMRC 30 September 2025 – 29 September 2028 · 3406 00 00 00

    A hat shaped candle and a boot-shaped diffuser set. Designed to decor and perfume the home. Packed together in a box for retail sale. Dimensions: Hat Candle - Product Size: 16cm (L) x 8.3cm (H) Boot Diffuser - Product Size: 9.2cm (L) x 4.5cm (W) x 24cm (H)

  • 600009621 HMRC 20 March 2024 – 19 March 2027 · 3406 00 00 00

    A gift set consisting of: two votive candles, 1 diffuser, 3 wax melts, 2 fragrance oils, 3 tea lights with an outer casing of aluminium and a tealight holder. Put up together in a PET plastic tray inside a cardboard box with images and Information printed on the outside.

  • 600009434 HMRC 19 December 2023 – 18 December 2026 · 3406 00 00 00

    Candle Gift Set Candle: paraffin and palm wax with quintessence fragrance - glass container Diffuser: DPM and quintessence fragrance - glass container Sticks Candle to be lit up and to be placed around the house in all areas. Diffuser to be placed around the house. Put up for retail sale in a…

Legal notes

Chapter notes: Chapter 34 →

Commodity code 3406 00 00 00 is a line of the UK Global Tariff under HS subheading 3406.00 (candles, tapers and the like).

No rate is printed on this line itself.

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

Imports of candles (HS 3406.00) into the UK came to £275.2m between September 2025 and August 2026 (down 7% on the year before); China supplied 45%, followed by Vietnam.

For the same subheading, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 5.5%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.

The UK imported goods of subheading 3406.00 worth US$351m in 2024; the largest supplier was China.

Questions and answers

Do anti-dumping or other extra duties apply to 3406 00 00 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 3406.00 as a whole, the largest supplier in 2024 was China (US$154m), followed by Poland.

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