Importing into the UK
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) | Import control - CITES | Conditions | 2021 No. 54 | |
| Iraq (IQ) |
Restriction on entry into free circulation
Restriction applies to goods covered under additional code: 4054 Musical instruments, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048 |
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 | ||
| North Korea (KP) | Import control on luxury goods | Conditions | S.I. 2019/411 | |
| 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 9207901000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 9207 9010 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.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Additional duties | 35.00% | Conditions | 2022 No. 598 | SN060 |
| Russia (RU) | Additional duties | 35.00% | Conditions | 2022 No. 598 | SN060 |
Suspensions
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00% | Conditions | Footnotes |
Import VAT and excise
- Goods are subject to an import VAT rate of 20.00%
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Value added tax Standard rate | 20.00% | 03020 |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 9207 9010.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | items (p/st) | R2658/87 | ||
| All countries (1011) | DCMS Export Licence | Conditions | S.I. 2018/1186 | PR017 | |
| All countries (1011) | Export control - CITES | Conditions | 2021 No. 54 | ||
| Belarus (BY) | Restriction on export | Conditions | 2022 No. 748 | SN030 | |
| North Korea (KP) | Export control on restricted goods and technologies | Conditions | S.I. 2019/411 | EX008 | |
| Russia (RU) | Restriction on export | Conditions | X0452/22 | SN009 |
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 9207901000
There are important chapter notes for this part of the tariff:
-
This chapter does not cover:
a. parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
b. microphones, amplifiers, loud speakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter;
c. toy instruments and apparatus (heading 9503);
d. brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or
-
Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
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 |
|---|---|
| TN207 | The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Crude oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People's Republic of Korea 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. |
| 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. |
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C990 |
End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C990 |
|
| Code | Description |
|---|---|
| EU003 | According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods. |
| TM510 |
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Import control - CITES for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Import/export allowed after control
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C400 |
|
| Y900 |
|
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced 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. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced 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. |
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. |
Additional duties for Belarus
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 |
|
| Code | Description |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
| 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 |
|---|---|
| 4054 | Musical instruments, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048 |
| Code | Description code |
|---|---|
| 4099 | Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions |
Import control on luxury goods for North Korea
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 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) |
Import/export allowed after control
|
| 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) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y945 |
|
| Y946 |
|
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. |
Additional duties for Russia
From 1 Jun 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9014 |
Goods of Belarusian or Russian origin exported from any country before 1st June 2022. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9014 |
|
| Code | Description |
|---|---|
| SN060 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 1st June 2022 as per The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2022 are exempt from these additional duties and document code 9014 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
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.
Export control - CITES 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 |
|---|---|---|
| C400 |
Presentation of the required "CITES" certificate |
Export allowed
|
| Y900 |
Declared goods do not belong to the Washington Convention (CITES) |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| C400 |
|
This document code is available on CDS only. |
| Y900 |
|
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.
Restriction on export for Belarus
From 5 Jul 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y080 |
Goods not subject to sanction |
Export allowed
|
| 9011 |
Goods subject to sanction with a DIT import or export licence |
Export allowed
|
| 9005 |
All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes. |
Export allowed
|
| 9006 |
This exemption applies to sanctioned goods are necessary for the official purposes of a diplomatic mission or consular post in Russia or Belarus, or of an international organisation enjoying immunities in accordance with international law. |
Export allowed
|
| 9027 |
Goods exported to Belarus before 05 July 2022. |
Export allowed
|
| Threshold condition |
The price of your goods does not exceed 1260.00 GBP |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| Y080 |
|
This document code is available on CDS only. |
| 9011 |
|
|
| 9005 |
|
|
| 9006 |
|
This document code is available on CDS only. |
| 9027 |
|
This document code is available on CDS only. |
| Code | Description |
|---|---|
| SN030 | There are some circumstances in which sanctioned goods can be exported to Belarus (for example, goods subject to a contract made before 05 July 2022 where an export licence is required). Please consult the statutory guidance for up to date advice on the sanctions themselves and any exemptions and conditions that may apply. |
Export control on restricted goods and technologies for North Korea
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C052 |
Export authorisation for restricted goods and technologies |
Import/export allowed after control
|
| Y999 |
Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| C052 |
|
This document code is available on CDS only. |
| Y999 |
|
This document code is available on CDS only. |
| Code | Description |
|---|---|
| EX008 | The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People's Republic of Korea 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. |
Restriction on export for Russia
From 14 Apr 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y080 |
Goods not subject to sanction |
Export allowed
|
| 9005 |
All other import documents (including Department of Health) licences, permits or certificates other than those specifically identified by other document codes. |
Export allowed
|
| 9006 |
This exemption applies to sanctioned goods are necessary for the official purposes of a diplomatic mission or consular post in Russia or Belarus, or of an international organisation enjoying immunities in accordance with international law. |
Export allowed
|
| 9011 |
Goods subject to sanction with a DIT import or export licence |
Export allowed
|
| Threshold condition |
The price of your goods does not exceed 1260.00 GBP / p/st |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| Y080 |
|
This document code is available on CDS only. |
| 9005 |
|
|
| 9006 |
|
This document code is available on CDS only. |
| 9011 |
|
|
| Code | Description |
|---|---|
| SN009 | There are some circumstances in which sanctioned goods can be exported to Russia (for example, goods subject to a contract made before 14th April 2022 where an export licence is required). Please consult the statutory guidance for up to date advice on the sanctions themselves and any exemptions and conditions that may apply. |
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