UK Global Tariff · commodity code · HS 9004.90

9004 90 90 00

9004 90 90 00: Spectacles, goggles and the like, corrective, protective: other

Other spectacles and goggles

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

  1. 9004 Spectacles, goggles and the like, corrective, protective or other
  2. 9004 90 00 00 Other
  3. 9004 90 90 00 Other

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y11

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

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

Footnotes

TN200 The export of these items may be controlled under the Export Control Order 2008 as amended…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 9004.90

last 12 months£143.5m+11.7% · previous 12 months
Average import price£48.43 per kg
Jan 2024: £10mFeb 2024: £9.8mMar 2024: £10.6mApr 2024: £11.4mMay 2024: £11.7mJun 2024: £11.7mJul 2024: £11.6mAug 2024: £11mSept 2024: £10mOct 2024: £10.4mNov 2024: £10.2mDec 2024: £10.1mJan 2025: £10mFeb 2025: £11.4mMar 2025: £13mApr 2025: £10.1mMay 2025: £11.7mJun 2025: £11mJul 2025: £10.4mAug 2025: £10.2mSept 2025: £10.1mOct 2025: £20.6mNov 2025: £9.2mDec 2025: £9.5mJan 2026: £10.6mFeb 2026: £12mMar 2026: £12.2mApr 2026: £10.4mMay 2026: £11.7mJun 2026: £10.2mJul 2026: £14.1mAug 2026: £12.9m 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 £53.5m 37.3% +8.7%
Poland £18.8m 13.1% +13.1%
Thailand £18.3m 12.8% -2.9%
India £13.5m 9.4% -6.4%
Taiwan £9.3m 6.5% +0.7%
Italy £8.2m 5.7% +77.6%
Hungary £6m 4.1% +194.1%
United States £5.4m 3.8% +47.8%

Same subheading in other tariffs

9004.90 Spectacles, goggles and the like, corrective, protective: other

UK lines: 9004.90

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.

  • N338047 U.S. CBP 22 February 2024 · 9004.90.00.90

    The tariff classification of children’s swim goggles from China

  • N334394 U.S. CBP 17 August 2023 · 9004.90.00.90

    The tariff classification of VR optical lenses from China

  • N326764 U.S. CBP 7 July 2022 · 9004.90.00.90

    The tariff classification of swim goggles from China

  • N320230 U.S. CBP 14 July 2021 · 9004.90.00.10

    The tariff classification of safety glasses from China

  • 600011637 HMRC 27 January 2025 – 26 January 2028 · 9004 90 10 00

    Safety goggle used for industry use to protect eyes from flying objects. The blue frame is made with nylon and soft thermoplastic rubber (TPR) for a close-fitting seal and has an adjustable elastic strap. The goggle has a one-piece clear polycarbonate lens.

  • 600011629 HMRC 3 December 2024 – 2 December 2027 · 9004 90 10 00

    Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have either blue or orange thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear,…

  • 600011630 HMRC 3 December 2024 – 2 December 2027 · 9004 90 10 00

    Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have red thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear, indoor/outdoor or…

  • 600011632 HMRC 3 December 2024 – 2 December 2027 · 9004 90 10 00

    Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are grey. Frame is made from polycarbonate and temples made from nylon. The frame brow and temples have green thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is…

17 rulings in total for this code

Legal notes

Chapter notes: Chapter 90 →

Commodity code 9004 90 90 00 is a line of the UK Global Tariff under HS subheading 9004.90 (spectacles, goggles and the like, corrective, protective: other).

The third-country duty is 2%.

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 2%.

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

Imports of other spectacles and goggles (HS 9004.90) into the UK came to £143.5m between September 2025 and August 2026 (up 12% on the year before); China supplied 37%, followed by Poland.

For the same subheading, the EU duty is 2.9%, the Türkiye duty is 2.9%, the US duty is 2.5%, the Canada duty is 0%–5%, the Mexico duty is 10%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 5.3%, the Taiwan duty is 5%–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 5%–10%.

The UK imported goods of subheading 9004.90 worth US$172m in 2024; the largest supplier was China.

Questions and answers

What is the UK import duty for commodity code 9004 90 90 00?

The third-country duty in the UK Global Tariff is 2%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 9004 90 90 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 9004 90 90 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 9004.90 as a whole, the largest supplier in 2024 was China (US$59m), followed by Thailand.

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Typical products

Everyday names, not part of the legal text.