Commodity information for 3926200000

This information is for 2 March 2021.

Overview

Import

The commodity code for importing is 3926200000.

Goods are subject to Value added tax (0.00 %) or Value added tax (20.00 %), Please see related guidance as to when zero VAT applies.

Importing from outside the UK is subject to variable third country duty.

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

Export

The commodity code for exporting and intrastat reporting is 39262000.

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

Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN204

The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN207

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.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

Chapter notes

  • 1. Throughout the classification, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the classification, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

  • 2. This chapter does not cover:
    • (a) lubricating preparations of heading 2710 or 3403;
    • (b) waxes of heading 2712 or 3404;
    • (c) separate chemically defined organic compounds (Chapter 29);
    • (d) heparin or its salts (heading 3001);
    • (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;
    • (f) organic surface-active agents or preparations of heading 3402;
    • (g) run gums or ester gums (heading 3806);
    • (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811);
    • (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
    • (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822);
    • (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
    • (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;
    • (n) plaits, wickerwork or other articles of Chapter 46;
    • (o) wallcoverings of heading 4814;
    • (p) goods of Section XI (textiles and textile articles);
    • (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof);
    • (r) imitation jewellery of heading 7117;
    • (s) articles of Section XVI (machines and mechanical or electrical appliances);
    • (t) parts of aircraft or vehicles of Section XVII;
    • (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
    • (v) articles of Chapter 91 (for example, clock or watch cases);
    • (w) articles of Chapter 92 (for example, musical instruments or parts thereof);
    • (x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
    • (y) articles of Chapter 95 (for example, toys, games, sports requisites); or
    • (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette- holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).
  • 3.Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
    • (a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced- pressure distillation method is used (headings 3901 and 3902);
    • (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911);
    • (c) other synthetic polymers with an average of at least five monomer units;
    • (d) silicones (heading 3910);
    • (e) resols (heading 3909) and other prepolymers.
  • 4.The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
  • For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co- polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.
  • If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

  • 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

  • 6. In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:
    • (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
    • (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
  • 7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

  • 8. For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

  • 9. For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

  • 10. In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

  • 11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:
    • (a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
    • (b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
    • (c) gutters and fittings therefor;
    • (d) doors, windows and their frames and thresholds for doors;
    • (e) balconies, balustrades, fencing, gates and similar barriers;
    • (f) shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;
    • (g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
    • (h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and
    • (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading notes

  • 1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
    • (a) where there is a subheading named ‘Other’ in the same series:
      • (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
      • (2) the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
      • (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
      • (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
    • (b) where there is no subheading named ‘Other’ in the same series:
      • (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
      • (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
  • Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

  • 2. For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.

Additional chapter note

  • 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:
    • - made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or
    • - made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.
  • (Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).

Section notes

  • 1. 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.
  • 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

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 % 01/06/2020 03020
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/06/2017 03026
Third country duty Additional code: 2600 Goods that are COVID-19 critical 0.00 % 01/01/2021 PI010
Third country duty Additional code: 2601 Other 6.00 % 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
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 % Conditions 01/01/2021 CD727
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms 0.00 % Conditions 01/01/2021 Footnotes
Airworthiness tariff suspension 0.00 % Conditions 01/01/2021 CD333
Andorra (AD) Tariff preference 0.00 % 01/01/2021
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Canada (CA) 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
Colombia (CO) Tariff preference 0.00 % 01/01/2021
Ecuador (EC) 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
Georgia (GE) 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
Kosovo (XK) 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
North Macedonia (MK) 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
Peru (PE) 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 Africa (ZA) 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
Ukraine (UA) Tariff preference 0.00 % 01/01/2021
Vietnam (VN) Tariff preference 0.00 % 01/01/2021
Iran (IR) Import control on restricted goods and technologies Conditions 01/01/2021
Libya (LY) Import control on restricted goods and technologies Conditions 01/01/2021
North Korea (KP) Import prohibition 01/01/2021
North Korea (KP) Import control on restricted goods and technologies Conditions 01/01/2021
Russia (RU) Import control on restricted goods and technologies Conditions 01/01/2021
Syria (SY) Restriction on entry into free circulation 01/01/2021
Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN204

The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN207

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.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

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 authorization (Dual use) Conditions 01/01/2021 EX005
Export control Conditions 01/01/2021 EX001
North Korea (KP) Export control on restricted goods and technologies Conditions 01/01/2021 EX008
Syria (SY) Export control on restricted goods and technologies Conditions 01/01/2021 EX013
Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN204

The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN207

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.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

Tariff preference for UK-Canada agreement: re-imported goods

Q: Presentation of an endorsed certificate/licence
Document code Requirement Action
U088 Proofs of origin: Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Apply the mentioned duty
  No document provided Measure not applicable

Tariff preference for UK-Canada agreement: re-imported goods

Code Description
CD727

Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

Third country duty for All countries

Code Description
PI010

This suspension only applies to plastic face shields (covering more than the eye area) or plastic gloves or protective unisex garments made of plastic sheeting, textile reinforced plastics or textile backed plastics or protective apron – made of plastic, disposable falling under this code

Additional code

Measure: Third country duty

Code Description code
2600 Goods that are COVID-19 critical

Additional code

Measure: Third country duty

Code Description code
2601 Other

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C990 Other certificates: 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

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

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.

Airworthiness tariff suspension for All countries

C: Presentation of a certificate/licence/document
Document code Requirement Action
C119 Other certificates: Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate Apply the mentioned duty
  No document provided Measure not applicable

Airworthiness tariff suspension for All countries

Code Description
CD333

The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.
In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.
The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.

Value added tax for All countries

Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax

Code Description code
VATZ VAT zero rate

Value added tax for All countries

Code Description
03020

UK VAT standard rate

Import control on restricted goods and technologies for Iran

Y: Other conditions
Document code Requirement Action
Y966 Particular provisions: Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on restricted goods and technologies for North Korea

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on restricted goods and technologies for Libya

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on restricted goods and technologies for Russia

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import allowed
  No document provided Import is not allowed

Export authorization (Dual use) for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
X002 Export licence: Dual use export authorisation (Regulation 428/2009 and its amendments). 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 authorization (Dual use) for All third countries

Code Description
EX005

The export of these items may be controlled under Retained Council Regulation (EC) No. 428/2009. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export control for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
9104 National Document: Standard individual Export Licence: military goods and dual use goods subject to UK export controls. 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 for All third countries

Code Description
EX001

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export control on restricted goods and technologies for North Korea

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 North Korea

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.

Export control on restricted goods and technologies for Syria

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 Syria

Code Description
EX013

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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