Commodity information for 2514000000

This information is for 2 March 2021.

Overview

Import

The commodity code for importing is 2514000000.

Goods are subject to Value added tax (20.00 %).

Importing from outside the UK is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 25140000.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

There are important chapter notes for this part of the tariff:

  • 1. Except where their context or Note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  • The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

  • 2. This chapter does not cover:
    • (a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);
    • (b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 2821);
    • (c) medicaments or other products of Chapter 30;
    • (d) perfumery, cosmetic or toilet preparations (Chapter 33);
    • (e) setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);
    • (f) precious or semi-precious stones (heading 7102 or 7103);
    • (g) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
    • (h) billiard chalks (heading 9504); or
    • (ij) writing or drawing chalks or tailors’ chalks (heading 9609).
  • 3. Any products classifiable in heading 2517 and any other heading of the Chapter are to be classified in heading 2517.

  • 4. Heading 2530 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Additional chapter note

  • The term “denatured” as regards code 2501 00 51 and applies when:
    • the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and
    • separation of the goods and the denaturant is not economically viable.
Denaturant Minimum quantity to be used (in g) per 100kg of denatured product
(1)     (2)
Chemical name or description Common name Colour index  
Sodium salt of 4-sulphobenzeneazo-resorcinol, or 2.4-dihydroxyazobenzene-4-sulphonic acid (colour: yellow) Chrysoine S 14270 6
Disodium salt of 1-(4-sulpho-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow) Fast yellow AB 13015 6
Tetrasodium salt of 1-(4-sulpho-1-naphthylazo)-2-naphthol-3.6.8-trisulphonic acid (colour: red) Ponceau 6 R 16290 1
Tetrabromofluorescein (colour: fluorescent yellow) Eosine 45380 0.5
Naphthalene Naphthalene - 250
Powdered soap Powdered soap - 1.000
Sodium or potassium dichromate Sodium or potassium dichromate - 30
Iron oxide containing not less than 50% of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0.10 mm Iron oxide - 250
Sodium hypochlorite Sodium hypochlorite   3.000
  • The column entitled “Colour Index” contains the numbers corresponding to the Rewe Colour Index, third edition 1971.

Measures and restrictions for importing into the UK under the UKGT

This information is for 2 March 2021.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax 20.00 % 01/09/2019 03020
Third country duty 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Import control - waste Conditions 01/01/2021 Footnotes
Andorra (AD) Tariff preference 0.00 % 01/01/2021
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Chile (CL) Tariff preference 0.00 % 01/01/2021
Egypt (EG) Tariff preference 0.00 % 01/01/2021
Faroe Islands (FO) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Iceland (IS) Tariff preference 0.00 % 01/01/2021
Israel (IL) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Lebanon (LB) Tariff preference 0.00 % 01/01/2021
Liechtenstein (LI) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Mexico (MX) Tariff preference 0.00 % 01/01/2021
Moldova (MD) Tariff preference 0.00 % 01/01/2021
Morocco (MA) Tariff preference 0.00 % 01/01/2021
Norway (NO) Tariff preference 0.00 % 01/01/2021
Occupied Palestinian Territories (PS) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Singapore (SG) Tariff preference 0.00 % 01/01/2021
South Korea (KR) Tariff preference 0.00 % 01/01/2021
Switzerland (CH) Tariff preference 0.00 % 01/01/2021
Tunisia (TN) Tariff preference 0.00 % 01/01/2021
Turkey (TR) Tariff preference 0.00 % 20/01/2021
North Korea (KP) Import prohibition 01/01/2021
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Measures and restrictions for exporting from the UK under the UKGT

This information is for 2 March 2021.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)
Footnotes
Export control - Waste Conditions 01/01/2021 Footnotes
Russia (RU) Export control on restricted goods and technologies Conditions 01/01/2021 EX012
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
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 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Value added tax for All countries

Code Description
03020

UK VAT standard rate

Import control - waste for All countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control
I: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Import control - waste for All countries

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD573

The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

Export control - Waste for All third countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control
I: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Export control - Waste for All third countries

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD573

The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD576

Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

Export control on restricted goods and technologies for Russia

B: Presentation of a certificate/licence/document
Document code Requirement Action
C052 Other certificates: Export authorisation for restricted goods and technologies Import/export allowed after control
Y999 Particular provisions: Goods for which a licence is not required Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on restricted goods and technologies for Russia

Code Description
EX012

The export of energy-related goods for use in Russia and infrastructure-related goods and technology to Crimea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Last updated: 1 March 2021 View latest amendments