UK Integrated Online Tariff Switch to the Northern Ireland Online Tariff

Commodity 9905000000

Create and manage your tariff updates

This code can only be used for imports and requires prior authorisation from HMRC under Transfer of Residence Relief. To apply, please refer to the guidance at:Application for transfer of residence relief guidance

• Commodity: 9905000000
• Classification: Personal property belonging to natural persons transferring their normal place of residence
• Commodity valid from: 1 January 2011
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 2 June 2026
• Date of trade: Change

You are currently using the UK Integrated Online Tariff

Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into the UK

This code can only be used for imports and requires prior authorisation from HMRC under Transfer of Residence Relief. To apply, please refer to the guidance at:Application for transfer of residence relief guidance

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 duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	0.00%
Channel Islands (1080)	UK-CD Customs Union	n/a		S.I. 2020/1430

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%			03020
Areas subject to VAT or Excise (1400)	Value added tax Additional code: VATZ VAT zero rate	0.00%			03026

Exporting from the UK

This code can only be used for imports and requires prior authorisation from HMRC under Transfer of Residence Relief. To apply, please refer to the guidance at:Application for transfer of residence relief guidance

The commodity code for exporting and Intrastat reporting is 9905 0000.

There are no export measures for this commodity on this date.

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

• rules and restrictions
• tax and duty rates
• what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

Select a country to check which tariff treatments apply.

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.

Find out more about origin

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 heading 9905000000

Code	Description
CR012	This code can only be used for imports and requires prior authorisation from HMRC under Transfer of Residence Relief. To apply, please refer to the guidance at:Application for transfer of residence relief guidance
NC032	At importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Council Regulation (EC) No 1186/2009, as retained in UK Law.
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

Do you need help?

Use our Digital Assistant to get help on classifying your goods.

Close this box

Hide for 28 days

Use our Digital Assistant (opens in new tab) to get help on classifying your goods.