UK Global Tariff · commodity code · HS 6805.20
6805 20 00 00: On a base of paper or paperboard only
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
- 6805 20 00 00 On a base of paper or paperboard only
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.
Additional duties and charges 1
- 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 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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 | |
| 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 |
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 6805.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Finland | £8.1m | 28.3% | +14.7% |
 China | £7.9m | 27.6% | -0.7% |
 Portugal | £2.1m | 7.3% | +9.5% |
 Germany | £1.4m | 4.9% | -17.1% |
 Poland | £1.3m | 4.4% | +24.9% |
 Austria | £1.2m | 4.2% | +6% |
 South Korea | £980k | 3.4% | -16.2% |
 Canada | £952k | 3.3% | -23.7% |
Same subheading in other tariffs
6805.20 On a base of paper or paperboard only
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico 5% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 27 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 3 tariff lines · average 1.7% 
Japan 3.5% Third-country duty 1 tariff line 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line 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.
- N330026 U.S. CBP
The tariff classification of cotton swabs, cotton pads, and an emery board from China.
- N301878 U.S. CBP
The tariff classification of an abrasive nail file from China.
- N297126 U.S. CBP
The tariff classification of abrasive discs and backing pads from China.
- N296324 U.S. CBP
The tariff classification of abrasive pedicure files from Switzerland
Legal notes
Commodity code 6805 20 00 00 is a line of the UK Global Tariff under HS subheading 6805.20 (on a base of paper or paperboard only).
The third-country duty is free.
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 Free.
Imports of goods of subheading 6805.20 into the UK came to £28.7m between September 2025 and August 2026 (down 1% on the year before); Finland supplied 28%, followed by China.
For the same subheading, the EU duty is 1.7%, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3.5%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
The UK imported goods of subheading 6805.20 worth US$36m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 6805 20 00 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 6805 20 00 00?
174 countries have a preferential rate on this line, 174 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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 6805.20 as a whole, the largest supplier in 2024 was China (US$10m), followed by Finland.
Typical products
Everyday names, not part of the legal text.