Contents
Importing into the UK
Select a country to view country-specific import information.
You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| North Korea (KP) | Restriction on entry into free circulation | S.I. 2019/411 | ||
| North Korea (KP) | Import control on luxury goods | S.I. 2019/411 | ||
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Import duties
The table below lists the import duties that apply to the import of commodity 6212900000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 6212 9000 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Quotas
Quotas allow a limited amount of goods to be imported at a lower duty rate. Once the quota has been used up, you will revert to the out-of-quota rate, which may be the third-country duty or a preferential rate.
Quotas can be non-preferential (open to many countries) or preferential (restricted to a particular trading partner).
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nicaragua (NI) |
Preferential tariff quota
The status given is correct at the time of the ‘last allocation’. Quota allocations are processed daily (excluding weekends and bank holidays), and the updated balance will be displayed on the Online Tariff Tool the next working day. The information provided within this tool is the most up-to-date information that HMRC can provide at any given time. |
0.00% | S.I. 2020/1457 |
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Additional duties | 35.00% | 2023 No. 1203 | ||
| Russia (RU) | Additional duties | 35.00% | 2023 No. 1203 |
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
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| Areas subject to VAT or Excise (1400) | Value added tax Additional code: VATZ VAT zero rate | 0.00% |
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Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 6212 9000.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Restriction on export | 2022 No. 748 | |||
| North Korea (KP) | Export control on restricted goods and technologies | S.I. 2019/411 | |||
| Russia (RU) | Restriction on export | X0452/22 |
Check duties and customs procedures for exporting goods
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Use this service to check:
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Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Notes for commodity 6212900000
Chapter notes
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This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 6212).
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This chapter does not cover:
a. worn clothing or other worn articles of heading 6309; or
b. orthopaedic appliances, surgical belts, trusses or the like (heading 9021).
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For the purposes of heading 6203 and 6204:
a. the term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
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one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
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one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a ‘suit’ must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:
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morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
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evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
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dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
b. the term ‘ensemble’ means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
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one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
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one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading 6211.
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Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 6205 does not cover sleeveless garments.
“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.
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For the purposes of heading 6209:
a. the expression ‘babies’ garments and clothing accessories’ means articles for young children of a body height not exceeding 86cm;
b. articles which are, prima facie, classifiable both in heading 6209 and in other headings of this chapter are to be classified in heading 6209.
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Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.
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For the purposes of heading 6211, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine).
They consist either of:
a. a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
b. a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
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one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
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one pair of trousers, whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ‘ski-ensemble’ must be made up in a fabric of the same texture, style and composition, whether or not of the same colour; they also must be of corresponding or compatible size.
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Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60cm, are to be classified as handkerchiefs (heading 6213).
Handkerchiefs of which any side exceeds 60cm are to be classified in heading 6214.
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Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
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Articles of this chapter may be made of metal thread.
Additional chapter notes
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For the application note 3 (b) of this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
For this purpose, the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed. Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.
All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.
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Headings 6209 and 6216 include gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
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made up from textile fabrics (other than knitted or crocheted) impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or
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made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with plastics or rubber.
Where textile fabrics (other than knitted or crocheted) serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapters 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered textile fabrics (other than knitted or crocheted) and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (Note 2(a)(5) and note 5, last paragraph to Chapter 59).
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Code 6212 10 90 includes knitted brassières (so-called mastectomy bras), which typically comprise adjustable broad padded shoulder straps, centrally positioned over the breasts, with shaped cups and elastication at the back part of the base. The articles are closed by means of an adjustable ‘hook and eye fastening’.
The brassières have a lining in the cups, with side openings for the insertion of padding for the enhancement of breasts (aesthetic purposes) or for the insertion of breast forms following a mastectomy.
Section notes
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This section does not cover:
a. animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511);
b. human hair or articles of human hair (heading 0501, 6703 or 6704), except filtering or straining cloth of a kind commonly used in oil-presses or the like (heading 5911);
c. cotton linters or other vegetable materials of Chapter 14;
d. asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;
e. articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;
f. sensitised textiles of heading 3701 to 3704;
g. monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
h. woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
ij. woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
k. hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;
l. articles of textile materials of heading 4201 or 4202;
m. products or articles of Chapter 48 (for example, cellulose wadding);
n. footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
o. hairnets or other headgear or parts thereof of Chapter 65;
p. goods of Chapter 67;
q. abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;
r. glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
s. articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);
t. articles of Chapter 95 (for example, toys, games, sports requisites and nets);
u. articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or
v. articles of Chapter 97.
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(A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
(B) For the purposes of the above rule:
a. gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
b. the choice of the appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
c. when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;
d. where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.
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(A) For the purposes of this section, and subject to the exceptions in paragraph
(B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:
a. of silk or waste silk, measuring more than 20.000 decitex;
b. of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10.000 decitex;
c. of true hemp or flax:
(1) polished or glazed, measuring 1.429 decitex or more; or
(2) not polished or glazed, measuring more than 20.000 decitex;
d. of coir, consisting of three or more plies;
e. of other vegetable fibres, measuring more than 20.000 decitex; or
f. reinforced with metal thread.
(B) Exceptions:
a. yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
b. man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;
c. silk worm gut of heading 5006, and monofilaments of Chapter 54;
d. metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
e. chenille yarn, gimped yarn and loop wale-yarn of heading 5606.
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(A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
a. on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(1) 85 g in the case of silk, waste silk or man-made filament yarn; or
(2) 125 g in other cases;
b. in balls, hanks or skeins of a weight not exceeding:
(1) 85 g in the case of man-made filament yarn of less than 3.000 decitex, silk or silk waste; (2) 125 g in the case of all other yarns of less than 2.000 decitex; or
(3) 500 g in other cases;
c. in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
(1) 85 g in the case of silk, waste silk or man-made filament yarn; or
(2) 125 g in other cases.
(B) Exceptions:
a. single yarn of any textile material, except:
(1) single yarn of wool or fine animal hair, unbleached; and
(2) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5.000 decitex;
b. multiple (folded) or cabled yarn, unbleached:
(1) of silk or waste silk, however put up; or
(2) of other textile material except wool or fine animal hair, in hanks or skeins;
c. multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
d. single, multiple (folded) or cabled yarn of any textile material:
(1) in cross-reeled hanks or skeins; or
(2) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
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For the purposes of heading 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:
a. put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 grams;
b. dressed for use as sewing thread; and
c. with a final ‘Z’ twist.
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For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
single yarn of nylon or other polyamides, or of polyesters: 60 cN/tex, multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters: 53 cN/tex, single, multiple (folded) or cabled yarn of viscose rayon: 27 cN/tex. -
For the purposes of this section, the expression ‘made up’ means:
a. cut otherwise than into squares or rectangles;
b. produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
c. cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other sub-paragraph of this note, but excluding fabrics, the cut edges of which, have been prevented from unravelling by hot cutting or by other simple means;
d. hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics, the cut edges of which have been prevented from unravelling by whipping or by other simple means;
e. cut to size and having undergone a process of drawn thread work;
f. assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
g. knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
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For the purposes of Chapters 50 to 60:
a. Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and
b. Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
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The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
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Elastic products consisting of textile materials combined with rubber threads are classified in this section.
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For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.
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For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.
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For the purposes of this section and, where applicable, throughout the nomenclature, the expression ‘elastomeric yarn’ means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
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Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of heading 6101 to 6114 and heading 6201 to 6211.
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Subject to Note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.
Subheading notes
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In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:
a. ‘Unbleached yarn`: yarn which:
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(1) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
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(2) is of indeterminate colour (grey yarn), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
b. ‘Bleached yarn’: yarn which:
(1) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(2) consists of a mixture of unbleached and bleached fibres; or
(3) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
c. ‘Coloured (dyed or printed) yarn’: yarn which:
(1) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
(2) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
(3) is obtained from slivers or rovings which have been printed; or
(4) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
d. ‘Unbleached woven fabric’:
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
e. ‘Bleached woven fabric’: Woven fabric which:
(1) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(2) consists of bleached yarn; or
(3) consists of unbleached and bleached yarn.
f. ‘Dyed woven fabric`: Woven fabric which:
(1) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
(2) consists of coloured yarn of a single uniform colour.
g. ‘Woven fabric of yarns of different colours’: woven fabric (other than printed woven fabric) which:
(1) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
(2) consists of unbleached or bleached yarn and coloured yarn; or
(3) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration).
h. ‘Printed woven fabric’:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
ij. ‘Plain weave’: a fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
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(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
(B) For the application of this rule:
a. where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;
b. in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric;
c. in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground and goods thereof, shall be classified with reference to the embroidering threads alone.
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 Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, 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, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
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. |
| Code | Description |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
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 4 Dec 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9062 |
Goods of Belarusian or Russian origin exported from any country before 4th December 2023. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9062 | Complete statement ‘Exported before 4th December 2023’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 4th December 2023 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023, as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN132 | For more information on these additional duties, please refer to The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023. |
Tariff preference for Israel
From 1 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y864 |
The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD785 | The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations |
Restriction on entry into free circulation for North Korea
From 1 Jan 2021
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y084 |
Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y084 | Complete statement ‘Exempt from Reg 2017/1509’. Use of this code constitutes a legal declaration that the goods are eligible for an exemption under Article 16i(1) of Reg. 2017/1509. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
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
|
| Y948 |
Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509 |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y945 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are 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) entitled to exemption from prohibition on goods from Democratic People’s Republic of Korea. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y946 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are 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). Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y948 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are not those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509 and are exempt from the import and export prohibition on luxury goods from/to Democratic People’s Republic of Korea. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Preferential tariff quota for Nicaragua
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| U071 |
Proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012) |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| U071 | For status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP or US: Enter the reference number of the Proof document. Where a sequentially numbered range of documents cover the goods enter the lowest to the highest reference numbers of the documents concerned i.e., document code + 0054037-0054047: status code. Where documents are not sequentially numbered enter the reference number of each document concerned. For status code XB: Enter text ‘Below de minimis’ in the document reason field. - Use one of the following document status codes: AE, AF, AG, AP, AS, AT, GE, GP, JE, JP, LE, LP, UA, UE, UP, US, XB |
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 4 Dec 2023
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9062 |
Goods of Belarusian or Russian origin exported from any country before 4th December 2023. |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9062 | Complete statement ‘Exported before 4th December 2023’. Use of this code constitutes a legal declaration that the goods were exported from Russia or Belarus before 4th December 2023 and qualify for exemption from additional duties applied under The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023, as amended. Sufficient evidence must be held in records to demonstrate eligibility for this exemption and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN132 | For more information on these additional duties, please refer to The Customs (Additional Duty) (Russia and Belarus) Amendment Regulations 2023. |
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: Import allowed 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 Business and Trade being informed at least ten working days in advance of this exception being used. |
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 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Restriction on export for Belarus
From 21 Dec 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 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. |
Import/export allowed after control
|
| 9027 |
Goods exported to Belarus before 05 July 2022. |
Import/export allowed after control
|
| Threshold condition |
The price of your goods does not exceed 250.00 GBP / p/st |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9006 | Complete statement ‘Exempt Diplomatic’. Use of this code constitutes a legal declaration that the goods are necessary for the official purposes of a diplomatic mission or consular post in Russia, or of an international organisation enjoying immunities in accordance with international law. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. |
| 9027 | Complete statement: ‘Belarus export before 5/7/2022’ Use of this code constitutes a legal declaration that the goods were exported from Belarus before 5th July 2022 and qualify for exemption from sanctions. Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN030 | The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
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 |
|---|---|
| C052 | For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX |
| Y999 | For Imports: In the Document Reason field, complete the reference number of the document which provides proof that the products were already on the way to the Union on 21st June 2025 and remain eligible for preference under the terms of Article 2 of Reg. 2025/1206. For exports: Complete statement ‘CDS Waiver’. Use of this code on an export declaration constitutes a legal declaration that the goods do not require the certificate or licence shown. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| EX008 | The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Restriction on export for Russia
From 15 Jul 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Export allowed
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Export allowed
|
| Threshold condition |
The price of your goods does not exceed 250.00 GBP / p/st |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN009 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
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