Overview
Import
The commodity code for importing is 4909000000.
Goods are subject to Value added tax (20.00 %).
Importing from outside the UK is subject to a third country duty of 0.00 % 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 49090000.
Export measures and restrictions for specific countries can be found under the export tab.
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. |
There are important chapter notes for this part of the tariff:
- 1. 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.
-
2. 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.
-
3. 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.
- 4. 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.
-
5. 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.
- 6. 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.
Measures and restrictions for importing into the UK under the UKGT
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 % | 01/06/2020 | 03020 | ||
|
Third country duty | 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 | |||
Andorra (AD) | Tariff preference | 0.00 % | 01/01/2021 | |||
Cameroon (CM) | Tariff preference | 0.00 % | 01/01/2021 | |||
Ceuta (XC) | Tariff preference | 0.00 % | 01/01/2021 | |||
Fiji (FJ) | Tariff preference | 0.00 % | 01/01/2021 | |||
Ghana (GH) | Tariff preference | 0.00 % | 05/03/2021 | |||
Iceland (IS) | 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 | |||
Melilla (XL) | Tariff preference | 0.00 % | 01/01/2021 | |||
Norway (NO) | Tariff preference | 0.00 % | 01/01/2021 | |||
Papua New Guinea (PG) | 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 | |||
Iraq (IQ) | Restriction on entry into free circulation 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 | 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 |
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. |
Measures and restrictions for exporting from the UK under the UKGT
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 |
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. |
Code | Description |
---|---|
03020 | UK VAT standard rate |
Code | Description |
---|---|
TM570 | The following shall be prohibited: |
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 |
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 |
CG018 | More than 50 years old and do not belong to their originators, with a value corresponding to or exceeding 15 000 Euro |