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Commodity 3406000000

Commodity
3406000000
Classification
Candles, tapers and the like
Commodity valid from
1 January 1972
Supplementary unit

There are no supplementary unit measures assigned to this commodity

What are supplementary units?
Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.
Date of trade
3 June 2026
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Contents

Importing into Northern Ireland

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

Import duties

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Third country duty 0.00%
CARIFORUM (1033)
excluding Haiti
Tariff preference 0.00%
Central America (2200) Tariff preference 0.00%
EEA - European Economic Area (2012) Tariff preference 0.00%
EU-Switzerland agreement: re-imported goods (1007) Tariff preference 0.00%
Eastern and Southern Africa States (1034) Tariff preference 0.00%
GSP - General arrangements (2020) Tariff preference 0.00%
GSP+ (incentive arrangement for sustainable development and good governance) (2027) Tariff preference 0.00%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) Tariff preference 0.00%
OCTs (Overseas Countries and Territories) (2080) Tariff preference 0.00%
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. (2000) Tariff preference 0.00%
SADC EPA (1035) Tariff preference 0.00%
Algeria (DZ) Tariff preference 0.00%
Andorra (AD) Customs Union Duty 0.00%
Cameroon (CM) Tariff preference 0.00%
Ceuta (XC) Tariff preference 0.00%
Chile (CL) Tariff preference 0.00%
Egypt (EG) Tariff preference 0.00%
Faroe Islands (FO) Tariff preference 0.00%
Fiji (FJ) Tariff preference 0.00%
Ghana (GH) Tariff preference 0.00%
Israel (IL) Tariff preference 0.00%
Ivory Coast (CI) Tariff preference 0.00%
Jordan (JO) Tariff preference 0.00%
Kenya (KE) Tariff preference 0.00%
Korea, Republic of (South Korea) (KR) Tariff preference 0.00%
Lebanon (LB) Tariff preference 0.00%
Melilla (XL) Tariff preference 0.00%
Mexico (MX) Tariff preference 0.00%
Moldova, Republic of (MD) Tariff preference 0.00%
Morocco (MA) Tariff preference 0.00%
Occupied palestinian Territory (PS) Tariff preference 0.00%
Papua New Guinea (PG) Tariff preference 0.00%
Samoa (WS) Tariff preference 0.00%
San Marino (SM) Customs Union Duty 0.00%
Solomon Islands (SB) Tariff preference 0.00%
Switzerland (CH) Tariff preference 0.00%
Syria (SY) Tariff preference 0.00%
Tunisia (TN) Tariff preference 0.00%
Türkiye (TR) Customs Union Duty 0.00%
United Kingdom (excluding Northern Ireland) (GB) Tariff preference 0.00%

Trade remedies, safeguards and retaliatory duties

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011)
excluding China
Anti-dumping/countervailing statistic
China (CN) Definitive anti-dumping duty Additional code: 89UI Ningbo Kwung's Wisdom Art & Design Co., Ltd.
Anhui Fenuyan Aromatic Technology Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UJ Qingdao Kingking Applied Chemistry Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UK Ningbo Kwung’s Home Interior & Gift Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UL Aromasong Home Products Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UM BEIJING CANDLEMAN CANDLE CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89UN BOYE HONGMING CANDLE INDUSTRY CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89UO Changlexian Yuhuiguorui arts and crafts Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UP ChangZhou JinTan Man Tin Fang Gifts Co.,ltd
China (CN) Definitive anti-dumping duty Additional code: 89UQ Changzhou Jintan Xingta Arts and Crafts Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UR Colourful Home Decoration(NanTong) Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89US DALIAN ALL BRIGHT ARTS AND CRAFTS CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89UT Dalian Bolaite Candle Industry Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89UU Dalian Talent Gift Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UV DANDONG ETON ART CANDLE CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89UW DANDONG HONGDE CANDLE INDUSTRIAL CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89UX Dandong Jiaxin Arts & Crafts Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UY Dandong Joy Gift And Craft Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89UZ Dehua Baililian Candle Craft Products Factory
China (CN) Definitive anti-dumping duty Additional code: 89VA Donggang tianbao wax Industry Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VB FUSHUN PINGTIAN WAX PRODUCTS CO.,LTD.
China (CN) Definitive anti-dumping duty Additional code: 89VC Fushun Shuanghui Petrochemical Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VD FUTURE INTERNATIONAL (GIFT) CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89VE Greenbay Craft (Shanghai) Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VF Hangzhou Aroma Huicheng Technology Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VG HANGZHOU NINFE HOME CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89VH Hebei Huaming Laye Co.Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VI Hebei Ruitou Imp&Exp Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VJ Hefei Weisi Arts & Crafts Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VK Jiangxi Tongda Candle Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VL Jiashan Jiahua Candle Arts & crafts Co. Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VM JIAXING FEIYA HANDICRAFT ARTICLE CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89VN Jinan Jinming Tool Manufacturing Co. Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VO Jinhua Jushi Technology Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VP LITBRIGHT CANDLE (SHIJIAZHUANG) CO., LTD
China (CN) Definitive anti-dumping duty Additional code: 89VQ M&SENSE (SUZHOU) ARTS & CRAFTS CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89VR M.X. Candles and Gifts (Taicang) Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VS MINQUAN VALUEVOLUTION ARTS & CRAFTS CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89VT Ningbo Haishu Haihong Crafts Factory
China (CN) Definitive anti-dumping duty Additional code: 89VU Ningbo Junee Gifts Designers and Manufacturers Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VV Ninghai Grand Houseware Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89VW Ninghai Kaihui Houseware Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VX QIDONG SHENLE ART&CRAFT CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89VY Qingdao Allite RadianceCandle Co, Ltd
China (CN) Definitive anti-dumping duty Additional code: 89VZ Qingdao Golden Sanda Craftworks co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WA Qingdao Kinglight Craft Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WB Qingdao Lishengyuan Industry Products Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WC Qingdao Locke Art and Craft Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WD Qingdao Shuailei Arts&crafts Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WE Qingdao Xinkangmeiyuan Wax Industry Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WF QINGDAO SILVARTS CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89WG Qingyun Super Light Candle Technology Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WH SHAANXI JIALONG HOUSEWARE CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89WI Shanghai Aqua Gifts Manufacture Co.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89WJ Shanghai Dream Candle Factory
China (CN) Definitive anti-dumping duty Additional code: 89WK Shanghai Sizu Biotechnology Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WL SHAOXING HIKING CANDLE GIFTS CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89WM Shaoxing Shangyu Ruisheng Wax Industry Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WN shenyang shengjie candle co., ltd
China (CN) Definitive anti-dumping duty Additional code: 89WO Taizhou Bomall housewear Co., LTD
China (CN) Definitive anti-dumping duty Additional code: 89WP Taizhou Huangyan King Well Art & Craft Co. Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WQ TIANJIN HUATAI CANDLE CO., LTD
China (CN) Definitive anti-dumping duty Additional code: 89WR TIANJIN PERMANENT HOME INTERNATIONAL TRADE CO.,LTD.
China (CN) Definitive anti-dumping duty Additional code: 89WS TongLu ChunJiang Candle Products CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89WT Tongxiang Apollo Craftwork Co.,Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WU Wuhe Ranran Arts & Crafts Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WV XUANCHENG ZHIWEN HANDICRAFT CO., LTD.
China (CN) Definitive anti-dumping duty Additional code: 89WW YANGZHOU JINGTENG ART&CRAFT CO.,LTD
China (CN) Definitive anti-dumping duty Additional code: 89WX Yiwu Jialuofu Handicraft Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89WY Yixinyuan (Hubei) Household Products Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89WZ Zhejiang Neeo Home Decoration Co., LTD
China (CN) Definitive anti-dumping duty Additional code: 89XA Zhejiang Talent Fareast Home Gifts Co., Ltd
China (CN) Definitive anti-dumping duty Additional code: 89XB Zhongshan South Star Arts & Crafts Manufacturing Co., Ltd.
China (CN) Definitive anti-dumping duty Additional code: 89XC Zibo Jialong Wax Industry Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 89XD Shijiazhuang Tabo Candles Sales Co.,Ltd
China (CN) Definitive anti-dumping duty Additional code: 8999 Other 60.30%
Türkiye (TR) Anti-dumping/countervailing duty - Control

Import VAT and excise

Country Measure type Duty rate Conditions Legal base Footnotes
Areas subject to VAT or Excise (1400) Value added tax Standard rate 20.00%

EU import controls

Country Measure type Conditions Legal base Footnotes
Ukraine (UA) Import control
Ukraine (UA) Import control

UK import controls

Country Measure type Conditions Legal base Footnotes
Ukraine (UA) Restriction on entry into free circulation

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting (opens in new tab) is 3406 0000.

UK export controls

Country Measure type Duty rate Conditions Legal base Footnotes
Russia (RU) Export control
Ukraine (UA) Export control

EU export controls

EU export controls

Info There are no export measures for this commodity on this date.

Check duties and customs procedures for exporting goods

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  • tax and duty rates
  • what exporting documents you need

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Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

  • anti-dumping duties
  • countervailing duties
  • trade embargoes
  • safeguarding measures
  • quantitative restrictions
  • tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for heading 3406000000

Chapter notes

  1. This chapter does not cover:

    • a. edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould-release preparations (heading 1517);

    • b. separate chemically defined compounds; or

    • c. shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

  2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments).

    Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.

  3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:

    • a. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

    • b. reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyn/cm) or less.

  4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in Note 2 to Chapter 27.

  5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

    • a. chemically produced organic products of a waxy character, whether or not water soluble;

    • b. products obtained by mixing different waxes;

    • c. products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

    The heading does not apply to:

    • (a) products of heading 1516, 3402 or 3823, even if having a waxy character;

    • (b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

    • (c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

    • (d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading 3405, 3809, etc.).

Section notes

  1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.

    (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.

  2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

  3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

    a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

    b. presented together; and

    c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

  4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

  1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
  2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

  1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
  2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
  3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

  1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
  2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code Description
TN701 According to 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 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.
-------------------------
According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):
It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.
The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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