Importing into the UK
Select a country to view country-specific import information.
You will then be able to check in the Origin tab if preferential tariff treatments apply to this specific commodity.
Import controls
Country | Measure type | Conditions | Legal base | Footnotes |
---|---|---|---|---|
Iraq (IQ) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4042 Original engravings, prints, serigraphs and lithographs with their respective plates and original posters, which are more than 50 years old and do not belong to their originators |
S.I. 2020/707 | TM570 | |
Iraq (IQ) |
Restriction on entry into free circulation
Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions |
S.I. 2020/707 | ||
Ukraine (UA) | Restriction on entry into free circulation | Conditions | S.I. 2022/395 | SN008 |
Import duties
The table below lists the import duties that apply to the import of commodity 4902900000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 4902 9000 00.
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Quota order number
This quota is not available on the selected date.
Import VAT and excise
- Goods are subject to an import VAT rate of 0.00%
- Excise duties are not chargeable on this commodity.
Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
---|---|---|---|---|---|
All countries (1011) | Value added tax Additional code: VATZ VAT zero rate | 0.00% | 03026 |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 4902 9000.
UK export controls
Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
---|---|---|---|---|---|
All countries (1011) | DCMS Export Licence | Conditions | S.I. 2018/1186 | PR017 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Preferential rules of origin
To view rules of origin, select a country with which the UK has a trade agreement from the list above.
Find out more about preferential rules of origin:
- Check your goods meet the rules of origin (opens in new tab)
- Pay less Customs Duty on goods from a country with a UK trade agreement (opens in new tab)
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 commodity 4902900000
There are important chapter notes for this part of the tariff:
-
This chapter does not cover:
a. photographic negatives or positives on transparent bases (Chapter 37);
b. maps, plans or globes, in relief, whether or not printed (heading 9023);
c. playing cards or other goods of Chapter 95; or
d. original engravings. prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.
-
For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
-
Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.
-
Heading 4901 also covers:
a. a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
b. a pictorial supplement accompanying, and subsidiary to, a bound volume; and
c. printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.
-
Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
-
For the purposes of heading 4903, the expression ‘children’s picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.
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
- 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.
- 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:
- 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;
- 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;
- 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.
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:
- 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;
- 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 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. |
Code | Description |
---|---|
03026 | UK VAT zero rate |
Code | Description code |
---|---|
VATZ | VAT zero rate |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
|
DE 4/17 |
The data element must include a preference code in the 200 series. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
DE 4/17 |
The data element must include a preference code in the 300 series. |
DE 5/16 |
The data element must be completed with the country of preferential origin. |
Code | Description |
---|---|
TM570 |
The import of these goods is prohibited under The Iraq (Sanctions) (EU Exit) Regulations 2020. The following shall be prohibited: a) the import of or the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003). |
Code | Description code |
---|---|
4042 | Original engravings, prints, serigraphs and lithographs with their respective plates and original posters, which are more than 50 years old and do not belong to their originators |
Code | Description code |
---|---|
4099 | Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
DE 4/17 |
The data element must include a preference code in the 300 series. |
DE 5/16 |
The data element must be completed with the country of preferential origin. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022 subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for International Trade being informed at least ten working days in advance of the import |
Import/export allowed after control
|
9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
9009 |
|
9010 |
|
9017 |
|
Code | Description |
---|---|
SN008 |
The import of goods originating in non-government controlled Ukrainian territory is prohibited under the Russia (Sanctions) (EU Exit) Regulations 2019 (as amended on 30 March 2022). Exceptions apply for:
Please refer to the Statutory Guidance for further information. |
DCMS Export Licence for All countries
From 1 Oct 2023 to 31 Jan 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
9107 |
UK Standard individual Export Licence (form C). Objects of cultural interest (Control) order. UK open general Licence. UK Open individual Licence |
Export allowed
|
Y903 |
The goods qualify for a document waiver exemption because they were manufactured or produced less than 50 years ago or fall within one of the exceptions in Schedule 1 of the Export of Objects of Cultural Interest (Control) Order 2003. |
Export allowed
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance | CHIEF guidance |
---|---|---|
9107 |
|
|
Y903 |
|
This document code is available on CDS only. |
Customs Declaration Service (CDS) Licence Waiver
The use of 999L allows a CDS waiver code to be declared for prohibited and restricted goods, allowing declarants to confirm that the goods are not subject to specific licencing measures. You must enter ‘CDS Waiver’ in the additional documentation field for this commodity item.
This waiver cannot be used for goods that are imported/exported or moved to/from Northern Ireland.