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Commodity 4911910090

• Commodity: 4911910090
• Classification: Pictures, designs and photographs > Other
• Commodity valid from: 1 January 2004
• 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 Northern Ireland 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 Northern Ireland

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

The table below lists the import duties that apply to the import of commodity 4911910090.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 4911 9100 90

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	0.00%		R1789/03
United Kingdom (excluding Northern Ireland) (GB)	Tariff preference	0.00%		D2253/20

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: VATR VAT reduced rate 5%	5.00%			03001

EU import controls

Country	Measure type	Conditions	Legal base	Footnotes
All third countries (1008)	Import control of mercury	Conditions	R0852/17	CD799
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under 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		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4044 Photographs, films and negatives thereof, which are more than 50 years old and do not belong to their originators		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		R1210/03
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under 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		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4044 Photographs, films and negatives thereof, which are more than 50 years old and do not belong to their originators		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4098 Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions		R1332/13
Ukraine (UA)	Import control	Conditions	R0692/14	CD967
Ukraine (UA)	Import control	Conditions	R0263/22	CD860

UK import controls

Country	Measure type	Conditions	Legal base	Footnotes
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under 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		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4044 Photographs, films and negatives thereof, which are more than 50 years old and do not belong to their originators		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		S.I. 2020/707
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting is 4911 9100.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	DCMS Export Licence		Conditions	S.I. 2018/1186	PR017

EU export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All third countries (1008)	Export control of mercury		Conditions	R0852/17	CD799
All third countries (1008) excluding United Kingdom (excluding Northern Ireland)	Export control on cultural goods		Conditions	R0116/09	Footnotes
All third countries (1008)	Export authorization		Conditions	R1332/13	CD589
All third countries (1008)	Restriction on export Restriction applies to goods covered under 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			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4044 Photographs, films and negatives thereof, which are more than 50 years old and do not belong to their originators			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions			R1210/03
Belarus (BY)	Export control on restricted goods and technologies		Conditions	R0765/06	Footnotes
Myanmar (MM)	Export control on restricted goods and technologies		Conditions	R0401/13	Footnotes
Venezuela (VE)	Export control on restricted goods and technologies		Conditions	R2063/17	Footnotes

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Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for commodity 4911910090

Chapter notes

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.

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

1. 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.
2. 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:

1. 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;
2. 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;
3. 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.

Rule 4

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:

1. 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;
2. 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

TN701

According to 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 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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