Subheading · Chapter 39 · Heading 3922
3922.20: Lavatory seats and covers
Subheading 3922.20 belongs to heading 3922 (baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and…) in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3922 20 00 00 Lavatory seats and covers 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £24.4m | 60.6% | -9.2% |
 Bulgaria | £4m | 9.9% | -9.8% |
 Egypt | £1.8m | 4.6% | -41.7% |
 Italy | £1.7m | 4.3% | -17.7% |
 Spain | £1.6m | 4% | +66.4% |
 Türkiye | £1.2m | 3.1% | -17.9% |
 Germany | £1.2m | 2.9% | -10% |
 Austria | £966k | 2.4% | -17.6% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$129kUS$129k+US$3m+US$15m+> US$40m
Exports: 128
- China: US$454m
- Bulgaria: US$92m
- Germany: US$83m
- Malaysia: US$40m
- Italy: US$38m
- United States: US$34m
- Thailand: US$33m
- Denmark: US$27m
- Türkiye: US$27m
- Austria: US$23m
- Spain: US$22m
- Poland: US$22m
- Mexico: US$15m
- Egypt: US$15m
- Portugal: US$12m
- Czechia: US$11m
- France: US$9m
- Slovakia: US$8m
- Netherlands: US$8m
- Sweden: US$7m
- South Korea: US$7m
- Croatia: US$7m
- Vietnam: US$7m
- Japan: US$6m
- Serbia: US$5m
- India: US$4m
- Brazil: US$4m
- United Kingdom: US$4m
- Romania: US$4m
- Canada: US$3m
- Belgium: US$3m
- Slovenia: US$3m
- Philippines: US$2m
- Taiwan: US$2m
- Switzerland: US$2m
- South Africa: US$2m
- Ecuador: US$2m
- Costa Rica: US$2m
- Russia: US$2m
- Lithuania: US$2m
- Indonesia: US$1m
- Tunisia: US$1m
- Hong Kong SAR China: US$1m
- Colombia: US$1m
- Finland: US$825k
- Bosnia & Herzegovina: US$778k
- Uzbekistan: US$739k
- Norway: US$727k
- Hungary: US$727k
- Ireland: US$649k
- United Arab Emirates: US$540k
- Peru: US$474k
- Latvia: US$463k
- Greece: US$447k
- Singapore: US$431k
- Jordan: US$413k
- Morocco: US$344k
- Australia: US$312k
- Estonia: US$282k
- Guatemala: US$235k
Trade value (US$) no reported trade < US$527kUS$527k+US$3m+US$13m+> US$29m
Imports: 215
- United States: US$189m
- Germany: US$141m
- United Kingdom: US$61m
- France: US$38m
- Netherlands: US$32m
- Italy: US$31m
- Mexico: US$29m
- Poland: US$29m
- Canada: US$26m
- Spain: US$24m
- Thailand: US$23m
- Australia: US$19m
- Switzerland: US$18m
- Czechia: US$17m
- Austria: US$16m
- Romania: US$15m
- Portugal: US$15m
- Belgium: US$14m
- Norway: US$14m
- India: US$14m
- Sweden: US$13m
- United Arab Emirates: US$13m
- Russia: US$11m
- Brazil: US$10m
- Denmark: US$10m
- Hungary: US$9m
- Bulgaria: US$9m
- Morocco: US$9m
- Japan: US$8m
- Indonesia: US$7m
- Philippines: US$7m
- Slovakia: US$7m
- Vietnam: US$6m
- Israel: US$6m
- Malaysia: US$6m
- Saudi Arabia: US$6m
- South Korea: US$6m
- Ireland: US$6m
- Croatia: US$6m
- Chile: US$5m
- Egypt: US$5m
- Greece: US$5m
- Singapore: US$4m
- Finland: US$4m
- Hong Kong SAR China: US$4m
- China: US$4m
- Slovenia: US$4m
- Türkiye: US$4m
- Taiwan: US$4m
- Ghana: US$4m
- New Zealand: US$3m
- Iraq: US$3m
- Serbia: US$3m
- Ukraine: US$3m
- Panama: US$3m
- Lithuania: US$3m
- Dominican Republic: US$2m
- Argentina: US$2m
- Bosnia & Herzegovina: US$2m
- Kazakhstan: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$454m | 42.7% |
| 2 | Bulgaria | US$92m | 8.6% |
| 3 | Germany | US$83m | 7.8% |
| 4 |  Malaysia | US$40m | 3.7% |
| 5 | Italy | US$38m | 3.5% |
| 6 |  United States | US$34m | 3.2% |
| 7 |  Thailand | US$33m | 3.1% |
| 8 |  Denmark | US$27m | 2.5% |
| 9 | Türkiye | US$27m | 2.5% |
| 10 | Austria | US$23m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$189m | 17.8% |
| 2 | Germany | US$141m | 13.3% |
| 3 | United Kingdom | US$61m | 5.7% |
| 4 |  France | US$38m | 3.6% |
| 5 |  Netherlands | US$32m | 3% |
| 6 | Italy | US$31m | 2.9% |
| 7 |  Mexico | US$29m | 2.8% |
| 8 |  Poland | US$29m | 2.7% |
| 9 |  Canada | US$26m | 2.5% |
| 10 | Spain | US$24m | 2.2% |
Binding rulings for similar goods 7
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H337323 U.S. CBP
Affirmation of NY N307831; Classification of a toilet seat and electronic bidet
- N357645 U.S. CBP
The tariff classification of a toilet seat incorporating an electronic bidet from Korea
- N353820 U.S. CBP
The tariff classification of raised toilet seats with arms from China
- N330400 U.S. CBP
The tariff classification of raised toilet seats from China
- N319574 U.S. CBP
The tariff classification of plastic child toilet seats from China
- N307831 U.S. CBP
The tariff classification of electronic bidets from South Korea
7 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 3922.20; the duty is 6%.
Subheading 3922.20 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £40.3m between September 2025 and August 2026 (down 13% on the year before); China supplied 61%, followed by Bulgaria.
In 2024, countries exported these goods worth US$1bn (+4.9% year on year).
The largest exporter was China (US$454m), followed by Bulgaria.
Products classified here
Questions and answers
What is the HS code for lavatory seats and covers?
Lavatory seats and covers fall under HS subheading 3922.20, part of heading 3922, in section VII of the Harmonized System.
What is the import duty on lavatory seats and covers in the UK?
Under the UK Global Tariff, imports under 3922.20 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on lavatory seats and covers in the EU?
Under the EU Combined Nomenclature, imports under 3922.20 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most lavatory seats and covers?
China, with US$454m in 2024 (42.7% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (61%), Bulgaria (10%) and Egypt (5%), out of total imports of £40.3m.