Subheading · Chapter 39 · Heading 3922
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
Rates by national line · UK Global Tariff
UK lines →- 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 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 |
|---|---|---|---|
| £24.9m | 41.3% | -5.5% | |
| £9.3m | 15.4% | +1.4% | |
| £3.6m | 6% | -6% | |
| £3.6m | 5.9% | -0.3% | |
| £3.4m | 5.7% | -18.8% | |
| £1.9m | 3.2% | +1.6% | |
| £1.7m | 2.7% | +16.6% | |
| £1.6m | 2.7% | +14.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$272kUS$272k+US$6m+US$25m+> US$95m
Exports: 149
- Germany: US$669m
- China: US$460m
- Türkiye: US$109m
- Poland: US$104m
- Italy: US$95m
- Czechia: US$63m
- Slovenia: US$63m
- Netherlands: US$61m
- United States: US$50m
- Portugal: US$44m
- Spain: US$38m
- France: US$37m
- Austria: US$33m
- Canada: US$25m
- United Kingdom: US$22m
- Switzerland: US$21m
- Finland: US$21m
- Vietnam: US$20m
- Belgium: US$14m
- Lithuania: US$13m
- South Korea: US$10m
- India: US$10m
- Mexico: US$10m
- Hungary: US$10m
- Romania: US$9m
- Denmark: US$9m
- Taiwan: US$9m
- Sweden: US$7m
- Bosnia & Herzegovina: US$7m
- Bulgaria: US$7m
- Japan: US$6m
- South Africa: US$6m
- Uzbekistan: US$6m
- Tunisia: US$6m
- Russia: US$6m
- Malaysia: US$6m
- Latvia: US$6m
- Croatia: US$5m
- Thailand: US$4m
- Serbia: US$4m
- Brazil: US$3m
- United Arab Emirates: US$3m
- Egypt: US$3m
- Slovakia: US$3m
- Philippines: US$2m
- Guatemala: US$2m
- Norway: US$1m
- Australia: US$1m
- Ukraine: US$1m
- Kazakhstan: US$1m
- Ireland: US$1m
- Saudi Arabia: US$1m
- Bangladesh: US$1m
- Greece: US$1m
- Luxembourg: US$985k
- El Salvador: US$935k
- Estonia: US$886k
- Indonesia: US$862k
- Hong Kong SAR China: US$769k
- Tanzania: US$764k
Trade value (US$) no reported trade < US$1mUS$1m+US$9m+US$27m+> US$74m
Imports: 220
- Germany: US$166m
- Italy: US$130m
- France: US$121m
- United States: US$106m
- Netherlands: US$91m
- United Kingdom: US$86m
- India: US$74m
- Poland: US$68m
- Switzerland: US$66m
- Belgium: US$61m
- Saudi Arabia: US$52m
- United Arab Emirates: US$47m
- Czechia: US$45m
- Austria: US$40m
- Spain: US$39m
- Russia: US$36m
- Romania: US$31m
- Australia: US$30m
- Kazakhstan: US$29m
- Türkiye: US$28m
- Malaysia: US$27m
- Canada: US$27m
- Hungary: US$27m
- Croatia: US$26m
- Israel: US$25m
- Sweden: US$21m
- Slovenia: US$21m
- Egypt: US$20m
- Iraq: US$20m
- Ukraine: US$20m
- Greece: US$19m
- Morocco: US$19m
- Portugal: US$18m
- Serbia: US$16m
- Belarus: US$16m
- Indonesia: US$16m
- Norway: US$15m
- Slovakia: US$15m
- Japan: US$15m
- Libya: US$15m
- China: US$14m
- Denmark: US$14m
- Bulgaria: US$14m
- Ireland: US$14m
- Algeria: US$13m
- New Zealand: US$13m
- Mexico: US$12m
- Thailand: US$12m
- Vietnam: US$12m
- Bosnia & Herzegovina: US$11m
- Lithuania: US$11m
- Brazil: US$10m
- Philippines: US$9m
- South Korea: US$9m
- Jordan: US$9m
- Singapore: US$8m
- South Africa: US$8m
- Nigeria: US$7m
- Albania: US$7m
- Finland: US$7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$669m | 31.2% | |
| 2 | US$460m | 21.5% | |
| 3 | US$109m | 5.1% | |
| 4 | US$104m | 4.9% | |
| 5 | US$95m | 4.4% | |
| 6 | US$63m | 3% | |
| 7 | US$63m | 2.9% | |
| 8 | US$61m | 2.8% | |
| 9 | US$50m | 2.3% | |
| 10 | US$44m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$166m | 7.7% | |
| 2 | US$130m | 6.1% | |
| 3 | US$121m | 5.6% | |
| 4 | US$106m | 4.9% | |
| 5 | US$91m | 4.2% | |
| 6 | US$86m | 4% | |
| 7 | US$74m | 3.5% | |
| 8 | US$68m | 3.2% | |
| 9 | US$66m | 3.1% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 8% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 10% | 0% – 20% | 2023 | |
| 18% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 6.5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 14% | 8% – 20% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 35% | 2021 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 7.5% | 5% – 10% | 2023 | |
| 32% | 2020 · HS 2017 | ||
| 8% | 0% – 12% | 2022 · HS 2017 | |
| 5% | 2023 | ||
| 4.8% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2020 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5.4%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 7.5% | 0% – 20% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 18% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 10% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 8% | 0% – 12% | 2017 · HS 2017 | |
| 6% | 2023 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 6.5% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 4.5%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 17% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 6.3% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 24% | 22% – 25% | 2023 | |
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 3922.90 | unchanged |
| 2012 | 3922.90 | unchanged |
| 2007 | 3922.90 | unchanged |
| 2002 | 3922.90 | unchanged |
| 1996 | 3922.90 | changed |
| 1992 | 3922.90 | changed |
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
The tariff classification of grate drains and bell traps from India
- H320467 U.S. CBP
Affirmation of NY N319093; Classification of a “Bio Bidet”
- N330412 U.S. CBP
The tariff classification of portable bedside toilets from China
- N319093 U.S. CBP
The tariff classification of a bidet from China
- N317581 U.S. CBP
The tariff classification of a bidet from China
- H251048 U.S. CBP
Application for Further Review of Protest No. 4101-13-101137; classification of shower drains
- 600014224 HMRC
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.
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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.
Typical products
Everyday names, not part of the legal text.