UK Global Tariff · commodity code · HS 8549.99

8549 99 00 00

8549 99 00 00: Electrical and electronic waste and scrap: other

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

  1. 8549 Electrical and electronic waste and scrap
  2. Other
  3. 8549 99 00 00 Other

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % 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. 376
    Documents
    • 9008

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 schemeCountriesRate
standard rate (no agreement)—Free
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 · HS 8549.99

last 12 months£5.3m+185.3% · previous 12 months
Average import price£131.43 per kg
Jan 2024: £59kFeb 2024: £48kMar 2024: £105kApr 2024: £833kMay 2024: £303kJun 2024: £516kJul 2024: £291kAug 2024: £471kSept 2024: £31kOct 2024: £287kNov 2024: £178kDec 2024: £19kJan 2025: £159kFeb 2025: £105kMar 2025: £19kApr 2025: £75kMay 2025: £178kJun 2025: £387kJul 2025: £344kAug 2025: £80kSept 2025: £114kOct 2025: £269kNov 2025: £16kDec 2025: £96kJan 2026: £35kFeb 2026: £18kMar 2026: £26kApr 2026: £4.3mMay 2026: £8kJun 2026: £18kJul 2026: £226kAug 2026: £150k 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
Singapore £4.3m 81.2% +12,347.5%
China £479k 9% -23%
Canada £199k 3.7% —
Indonesia £100k 1.9% +1,722.9%
Hong Kong SAR China £33k 0.6% +2,628.8%
Germany £29k 0.6% +14%
Italy £29k 0.5% -58.7%
United States £21k 0.4% -87.8%

Same subheading in other tariffs

8549.99 Electrical and electronic waste and scrap: other, other

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.

  • 600015356 HMRC 20 April 2026 – 19 April 2029 · 8549 99 00 00

    The material consists of sealed lithium-ion battery cells produced during lithium-ion battery manufacturing that have been rejected due to a welding defect during the cell assembly process and therefore cannot be used in battery assembly or further manufacturing operations. The cells are fully…

  • 600015355 HMRC 17 April 2026 – 16 April 2029 · 8549 99 00 00

    The material consists of stacked lithium-ion battery electrodes produced during lithium-ion battery cell manufacturing as a quality reject prior to cell assembly. The material comprises alternating layers of cathode and anode electrodes separated by a thin microporous polymer separator film. The…

  • 600014318 HMRC 20 January 2026 – 19 January 2029 · 8549 99 00 00

    Graphite Electrodes – The product comprises offcuts of powder-coated copper foil sheets, which originate as by-products or quality failures from the manufacture of lithium-ion batteries. These offcuts are classified as waste, typically resulting from issues such as tears during the threading of…

  • 600014317 HMRC 12 January 2026 – 11 January 2029 · 8549 99 00 00

    Sheets of powder coated aluminium foil, produced as a result of Lithium-Ion battery manufacture, as offcuts/quality failures. Imported as electrical waste products. The sheets consist of Lithium Iron Phosphate (LFP) in a powder form coating and are combined with their conductive additive - Carbon…

Legal notes

Subheading notes

Chapter notes: Chapter 85 →

Code history

Since 2022; before, these goods were classified under 8548.10.

In the UK Global Tariff, 8549 99 00 00 is one of 1 line under subheading 8549.99, electrical and electronic waste and scrap: other, other.

The third-country duty is free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 goods of subheading 8549.99 worth £5.3m (up 185% on the year before), at an average of £131.43 per kg; Singapore supplied 81%, followed by China.

For the same subheading, the EU duty is free, the Türkiye duty is 4.7%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is free, 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 7% and the Nigeria duty is 20%.

The UK imported goods of subheading 8549.99 worth US$3m in 2024.

Questions and answers

What is the UK import duty for commodity code 8549 99 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 8549 99 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.

Do anti-dumping or other extra duties apply to 8549 99 00 00?

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

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