Subheading · Chapter 39 · Heading 3922

3922.90

3922.90: Baths, shower-baths, sinks, washbasins, bidets, lavatory: other

Plastic toilets, cisterns and bidets

Official description Other

3922.90 is the HS subheading for plastic toilets, cisterns and bidets, under heading 3922 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3922 90 00 00 Other 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 schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£60.2m-5.3% · previous 12 months
Average import price£5.45 per kg
Jan 2024: £4.9mFeb 2024: £5.2mMar 2024: £5.5mApr 2024: £5.7mMay 2024: £4.8mJun 2024: £6.9mJul 2024: £6.7mAug 2024: £6mSept 2024: £5.6mOct 2024: £6.6mNov 2024: £5.9mDec 2024: £4.2mJan 2025: £5.4mFeb 2025: £5.1mMar 2025: £5.6mApr 2025: £4.7mMay 2025: £5.3mJun 2025: £4.6mJul 2025: £5.1mAug 2025: £5.5mSept 2025: £5.3mOct 2025: £5.2mNov 2025: £5.1mDec 2025: £4.2mJan 2026: £4.1mFeb 2026: £4.5mMar 2026: £5.8mApr 2026: £4.7mMay 2026: £4.6mJun 2026: £5.7mJul 2026: £6.3mAug 2026: £4.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £24.9m 41.3% -5.5%
Germany £9.3m 15.4% +1.4%
Türkiye £3.6m 6% -6%
Netherlands £3.6m 5.9% -0.3%
France £3.4m 5.7% -18.8%
Austria £1.9m 3.2% +1.6%
Vietnam £1.7m 2.7% +16.6%
Poland £1.6m 2.7% +14.8%

Same subheading in other tariffs

World trade in 2024

3922.90 · US$2bn

Trade value (US$) no reported trade < US$272kUS$272k+US$6m+US$25m+> US$95m

Exports: 149
  1. Germany: US$669m
  2. China: US$460m
  3. Türkiye: US$109m
  4. Poland: US$104m
  5. Italy: US$95m
  6. Czechia: US$63m
  7. Slovenia: US$63m
  8. Netherlands: US$61m
  9. United States: US$50m
  10. Portugal: US$44m
  11. Spain: US$38m
  12. France: US$37m
  13. Austria: US$33m
  14. Canada: US$25m
  15. United Kingdom: US$22m
  16. Switzerland: US$21m
  17. Finland: US$21m
  18. Vietnam: US$20m
  19. Belgium: US$14m
  20. Lithuania: US$13m
  21. South Korea: US$10m
  22. India: US$10m
  23. Mexico: US$10m
  24. Hungary: US$10m
  25. Romania: US$9m
  26. Denmark: US$9m
  27. Taiwan: US$9m
  28. Sweden: US$7m
  29. Bosnia & Herzegovina: US$7m
  30. Bulgaria: US$7m
  31. Japan: US$6m
  32. South Africa: US$6m
  33. Uzbekistan: US$6m
  34. Tunisia: US$6m
  35. Russia: US$6m
  36. Malaysia: US$6m
  37. Latvia: US$6m
  38. Croatia: US$5m
  39. Thailand: US$4m
  40. Serbia: US$4m
  41. Brazil: US$3m
  42. United Arab Emirates: US$3m
  43. Egypt: US$3m
  44. Slovakia: US$3m
  45. Philippines: US$2m
  46. Guatemala: US$2m
  47. Norway: US$1m
  48. Australia: US$1m
  49. Ukraine: US$1m
  50. Kazakhstan: US$1m
  51. Ireland: US$1m
  52. Saudi Arabia: US$1m
  53. Bangladesh: US$1m
  54. Greece: US$1m
  55. Luxembourg: US$985k
  56. El Salvador: US$935k
  57. Estonia: US$886k
  58. Indonesia: US$862k
  59. Hong Kong SAR China: US$769k
  60. Tanzania: US$764k

Top exporters

RankCountryValueShare
1 Germany US$669m 31.2%
2 China US$460m 21.5%
3 Türkiye US$109m 5.1%
4 Poland US$104m 4.9%
5 Italy US$95m 4.4%
6 Czechia US$63m 3%
7 Slovenia US$63m 2.9%
8 Netherlands US$61m 2.8%
9 United States US$50m 2.3%
10 Portugal US$44m 2.1%

Top importers

RankCountryValueShare
1 Germany US$166m 7.7%
2 Italy US$130m 6.1%
3 France US$121m 5.6%
4 United States US$106m 4.9%
5 Netherlands US$91m 4.2%
6 United Kingdom US$86m 4%
7 India US$74m 3.5%
8 Poland US$68m 3.2%
9 Switzerland US$66m 3.1%
10 Belgium US$61m 2.9%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 14number of duty-free countries (MFN)
  • 40%highest: Sudan, Ethiopia, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 0% – 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6.5% 2023
Colombia 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 14% 8% – 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 0% – 20% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 7.5% 5% – 10% 2023
Iran 32% 2020 · HS 2017
Israel 8% 0% – 12% 2022 · HS 2017
Jamaica 5% 2023
Japan 4.8% 2023
Jordan 5% 2023
Kazakhstan 6.5% 2023
Kenya 25% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 10% 0% – 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 7.5% 0% – 20% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 18% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 0% – 12% 2017 · HS 2017
Panama 6% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 6.5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 0% – 20% 2023
South Korea 6.5% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 4.5%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 17% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 6.3% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 24% 22% – 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89321 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats & covers, flushing cisterns & similar sanitary ware
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
36930 Baths, wash-basins, lavatory pans and covers, flushing cisterns and similar sanitary ware, of plastics
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173922.90unchanged
20123922.90unchanged
20073922.90unchanged
20023922.90unchanged
19963922.90changed
19923922.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  • N341303 U.S. CBP 7 August 2024 · 3922.90.00.00

    The tariff classification of grate drains and bell traps from India

  • H320467 U.S. CBP 11 July 2024 · 3922.90.00

    Affirmation of NY N319093; Classification of a “Bio Bidet”

  • N330412 U.S. CBP 8 February 2023 · 3922.90.00.00

    The tariff classification of portable bedside toilets from China

  • N319093 U.S. CBP 14 May 2021 · 3922.90.00.00

    The tariff classification of a bidet from China

  • N317581 U.S. CBP 23 February 2021 · 3922.90.00.00

    The tariff classification of a bidet from China

  • H251048 U.S. CBP 30 May 2019 · 3922.90.00

    Application for Further Review of Protest No. 4101-13-101137; classification of shower drains

  • 600014224 HMRC 14 January 2026 – 13 January 2029 · 3922 90 00 00

    The product is used as an overflow and waste system but also has the ability to be converted into a bath filler overflow and waste system. It is made from a combination of parts as listed below: Injection Moulded parts from PP/ABS/POM/HDPE Moulded seals made of EPDM Nitrile O rings The inlet pipe…

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

Subheading 3922.90 is a single line in the UK Global Tariff, where the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3922.90; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported plastic toilets, cisterns and bidets worth £60.2m (down 5% on the year before), at an average of £5.45 per kg; China supplied 41%, followed by Germany.

World trade in plastic toilets, cisterns and bidets reached US$2bn in 2024, up 1.1% on 2023.

Germany was the largest exporter with 31.2% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for baths, shower-baths, sinks, washbasins, bidets, lavatory: other?

Baths, shower-baths, sinks, washbasins, bidets, lavatory: other fall under HS subheading 3922.90, part of heading 3922, in section VII of the Harmonized System.

What is the import duty on baths, shower-baths, sinks, washbasins, bidets… in the UK?

Under the UK Global Tariff, imports under 3922.90 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 baths, shower-baths, sinks, washbasins, bidets… in the EU?

Under the EU Combined Nomenclature, imports under 3922.90 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 baths, shower-baths, sinks, washbasins, bidets…?

Germany, with US$669m in 2024 (31.2% of world exports).

Which countries can export plastic toilets, cisterns and bidets 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 plastic toilets, cisterns and bidets?

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 plastic toilets, cisterns and bidets from?

In the 12 months to August 2026, the largest suppliers were China (41%), Germany (15%) and Türkiye (6%), out of total imports of £60.2m.

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Typical products

Everyday names, not part of the legal text.