Commodity information for 4909000000

This tariff is for   Set date  This tariff is for 16 January 2021  Change date 

This information is for 16 January 2021.

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.

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.
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.

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.

Import measures and restrictions

This information is for 16 January 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
Third country duty 0.00 % 01/01/2021
Tariff preference 0.00 % Haiti 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 % 01/01/2021
Iceland (IS) 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
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
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.
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.

Export measures and restrictions

This information is for 16 January 2021.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)		 Footnotes
Export control on cultural goods Conditions 01/01/2021 Footnotes
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.
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.

Value added tax for All countries
Code Description
03020

UK VAT standard rate

Restriction on entry into free circulation for Iraq
Code Description
TM570

The following shall be prohibited:
a) the import of or the introduction into the territory of the Community of, and
b) 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).

Additional code

Measure: Restriction on entry into free circulation
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

Additional code

Measure: Restriction on entry into free circulation
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

Y: Other conditions
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

Export control on cultural goods for All third countries
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

Last updated: 15 January 2021 View latest amendments