Product classification
HS code for Dental cement: 3006.40
Pharmaceutical goods, dental cements and other dental fillings, bone reconstruction cements.
Classification of dental cement under HS 3006.40
Dental cement is classified under HS code 3006.40. This classification is part of the "Pharmaceutical Goods" chapter, specifically covering dental cements and other dental fillings, as well as bone reconstruction cements. These materials are essential in restorative dentistry for tasks such as luting (bonding) indirect restorations, providing a base or liner under a filling, or acting as a temporary restorative material. The classification is determined by the product's intended use in the human body and its specialized chemical formulation, which must be biocompatible. These cements often consist of a powder and a liquid that, when mixed, undergo a chemical reaction to harden. Because they are considered medical/pharmaceutical supplies rather than general adhesives, they are placed in Chapter 30.
- Covers
- Glass ionomer cements
- Zinc phosphate dental cements
- Polycarboxylate cements
- Resin-based dental fillings
- Bone reconstruction cements for dental surgery
- Also under 3006.40
- Fuji IX GP (glass ionomer)
- IRM Intermediate Restorative Material (ZOE)
- Filtek Supreme Ultra (composite)
- Palacos Bone Cement
- CMW Bone Cement
Codes often confused with 3006.40
Common mistake. Dental cements are sometimes misclassified under HS code 3214.10, which covers glaziers' putty and resin cements used in construction or general industry. However, because dental cements are for medical use, 3006.40 takes precedence. Another error is using 3824.99 for miscellaneous chemical products, which is incorrect given the specific provision for dental fillings in Chapter 30.
Top exporters and importers of HS 300640 (the code used for dental cement), 2025
In 2025, the largest exporter of HS 300640 (the code used for dental cement) in UN Comtrade data was Germany, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 300640, not only dental cement.
Top exporters 2025 · share of world exports
- 1 Germany $1.0B 29% of world exports
- 2 United States $405M 12% of world exports
- 3 Switzerland $321M 9.4% of world exports
World total: $3.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $500M 14% of world imports
- 2 Germany $465M 13% of world imports
- 3 Netherlands $244M 7.1% of world imports
World total: $3.5B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for dental cement
Brazil splits HS 3006.40 into 3 NCM codes. Pick the one that matches your product:
- 3006.40.11Dental cements
- 3006.40.12Other dental filling materials
- 3006.40.20Bone reconstruction cements
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about dental cement
What is the HS code for Dental cement?
The HS code for Dental cement is 300640 (Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements). The HS code for dental cements and other dental fillings is 3006.40.
How do I classify Dental cement for customs?
Dental cement is classified under HS code 300640 — Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements. This is a 6-digit subheading level code.
Are temporary dental fillings included in this code?
Yes, temporary filling materials and cements used in dental procedures are included under HS code 3006.40.
Which countries are the top exporters of dental cement (HS 300640)?
In 2025, the top exporters of HS 300640 (the code used for dental cement) in UN Comtrade data were Germany ($1.0B, 29% of world exports), the United States ($405M) and Switzerland ($321M). World exports came to about $3.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of dental cement (HS 300640)?
In 2025, the top importers of HS 300640 (the code used for dental cement) in UN Comtrade data were the United States ($500M, 14% of world imports), Germany ($465M) and the Netherlands ($244M). World imports came to about $3.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Dental cement the same in all countries?
The base HS code 300640 for Dental cement is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for dental cement in Brazil?
Brazil splits HS 300640 into 3 NCM codes, so the right one for dental cement depends on the product's details: 3006.40.11 (Dental cements), 3006.40.12 (Other dental filling materials), 3006.40.20 (Bone reconstruction cements).