This information is for 2 March 2021.
Overview
Import
The commodity code for importing is 8714999040.
Goods are subject to Value added tax (20.00 %).
Importing from outside the UK is subject to a third country duty of 4.00 % unless subject to other measures.
Import measures and restrictions for specific countries can be found under the import tab.
Export
The commodity code for exporting and intrastat reporting is 87149990.
Export measures and restrictions for specific countries can be found under the export tab.
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. |
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. |
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. |
Chapter notes
-
1. This chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
-
2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
-
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
-
4. Heading 8712 includes all children’s bicycles. Other children’s cycles fall in heading 9503.
Section notes
-
1. This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506.
- 2. The expressions ‘parts’ and ‘parts and accessories’ do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
- (a) joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
- (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
- (c) articles of Chapter 82 (tools);
- (d) articles of heading 8306;
- (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
- (f) electrical machinery or equipment (Chapter 85);
- (g) articles of Chapter 90;
- (h) articles of Chapter 91;
- (ij) arms (Chapter 93);
- (k) lamps or lighting fittings of heading 9405;
- (l) brushes of a kind used as parts of vehicles (heading 9603).
-
3. References in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
- 4. For the purposes of this Section:
- (a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
- (b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
- (c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
- 5. Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
- (a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
- (b) in Chapter 87 if designed to travel over land or over both land and water;
- (c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
- Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
- Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
Additional section notes
-
1. Subject to the provisions of additional chapter note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith, if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.
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2. The provisions of general rule of interpretation 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the Customs authorities, to goods of headings 8608, 8805, 8905 and 8907 imported in split consignments.
Measures and restrictions for importing into the UK under the UKGT
This information is for 2 March 2021.
What are the main types of tariffs and charges
Supplementary unit
Value Added Tax (VAT)
Third country duty
Tariff preference
Country | Measure | Value | Conditions that apply | Exclusions | Start date (End date) |
Footnotes |
---|---|---|---|---|---|---|
|
Value added tax | 20.00 % | 01/09/2019 | 03020 | ||
|
Third country duty | 4.00 % | 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 % | India | 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 | |
|
Autonomous tariff suspension | 0.00 % |
01/01/2021 (31/12/2021) |
TM861 | ||
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 | |||
Japan (JP) | 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 | 1.20 % | 01/01/2021 | |||
Iran (IR) | Import control on restricted goods and technologies | Conditions | 01/01/2021 | |||
Iraq (IQ) | Restriction on entry into free circulation Additional code: 4048 Means of transport more than 75 years old | 01/01/2021 | TM570 | |||
Iraq (IQ) | Restriction on entry into free circulation Additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions | 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 luxury goods | 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 |
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. |
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. |
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. |
Measures and restrictions for exporting from the UK under the UKGT
This information is for 2 March 2021.
What are the main types of tariffs and charges
Supplementary unit
Value Added Tax (VAT)
Third country duty
Tariff preference
Country | Measure | Value | Conditions that apply | Exclusions | Start date (End date, if any) |
Footnotes |
---|---|---|---|---|---|---|
|
Export control on cultural goods | Conditions | 01/01/2021 | Footnotes | ||
|
Export control | Conditions | 01/01/2021 | EX001 | ||
North Korea (KP) | Export control on restricted goods and technologies | Conditions | 01/01/2021 | EX008 |
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. |
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. |
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. |
Tariff preference for UK-Canada agreement: re-imported goods
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
|
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). |
Code | Description |
---|---|
TM861 | This suspension does not apply to any mixtures, preparations or products made up of different components containing these products. |
Code | Description |
---|---|
03020 | UK VAT standard rate |
Code | Description |
---|---|
TM570 | The following shall be prohibited: |
Code | Description code |
---|---|
4048 | Means of transport more than 75 years old |
Code | Description code |
---|---|
4099 | Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions |
Import control on restricted goods and technologies for Iran
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 luxury goods for North Korea
Document code | Requirement | Action |
---|---|---|
Y945 | Particular provisions: 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 | Particular provisions: 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
|
Y948 | Particular provisions: Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509 |
Import/export allowed after control
|
No document provided |
Import/export not allowed after control
|
Import control on restricted goods and technologies for Libya
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
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 control on cultural goods for All third countries
Document code | Requirement | Action |
---|---|---|
E012 | Export certificate/licence/document from country of origin: Export licence "Cultural goods" (Regulation (EC) No 116/2009) |
Import/export allowed after control
|
Y903 | Particular provisions: Declared goods are not included in the list of cultural goods |
Import/export allowed after control
|
No document provided |
Import/export not allowed after control
|
Code | Description |
---|---|
CD483 | If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented |
CG015 | Means of transport more than 75 years old, with a value corresponding to, or exceeding 50 000 Euro |
Export control for All third countries
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
|
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
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
|
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. |