Subheading · Chapter 39 · Heading 3926
3926.10: Office or school supplies
Plastic office and school supplies
3926.10 is the HS subheading for plastic office and school supplies, under heading 3926 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3926 10 00 00 Office or school supplies 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
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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 | £31.2m | 74% | -11.5% |
 Germany | £1.5m | 3.5% | +0.1% |
 France | £1.2m | 2.8% | +18.6% |
 Malaysia | £1m | 2.5% | +33.7% |
 United States | £689k | 1.6% | -18.1% |
 Türkiye | £636k | 1.5% | -35.3% |
 Taiwan | £635k | 1.5% | -31.5% |
 Denmark | £632k | 1.5% | -20.2% |
Same subheading in other tariffs
EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line USA 5.3% General (MFN) 1 tariff line 
Canada 6.5% Third-country duty 2 tariff lines 
Mexico 30% Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 4 tariff lines · average 3.8% 
Japan 4.8% Third-country duty 1 tariff line Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 6% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$45kUS$45k+US$3m+US$17m+> US$64m
Exports: 178
- China: US$1bn
- Germany: US$135m
- Vietnam: US$98m
- Netherlands: US$70m
- Poland: US$66m
- United States: US$64m
- France: US$61m
- Belgium: US$44m
- Czechia: US$37m
- United Kingdom: US$36m
- Spain: US$36m
- Taiwan: US$35m
- Italy: US$29m
- Türkiye: US$28m
- Japan: US$23m
- India: US$19m
- Canada: US$18m
- Denmark: US$17m
- Malaysia: US$16m
- Austria: US$14m
- Indonesia: US$13m
- Tunisia: US$10m
- Mexico: US$9m
- South Korea: US$9m
- Sweden: US$8m
- Portugal: US$7m
- Thailand: US$7m
- Hong Kong SAR China: US$6m
- Slovenia: US$6m
- Saudi Arabia: US$4m
- Russia: US$4m
- Greece: US$4m
- Latvia: US$4m
- South Africa: US$4m
- Ireland: US$4m
- Switzerland: US$4m
- Singapore: US$4m
- Slovakia: US$3m
- Australia: US$3m
- Hungary: US$3m
- Romania: US$3m
- Honduras: US$3m
- New Zealand: US$3m
- Peru: US$2m
- United Arab Emirates: US$2m
- Croatia: US$2m
- Lithuania: US$2m
- Cambodia: US$2m
- Brazil: US$2m
- Bosnia & Herzegovina: US$2m
- Guatemala: US$1m
- Panama: US$1m
- Chile: US$1m
- Estonia: US$1m
- Egypt: US$1m
- Finland: US$1m
- Ukraine: US$1m
- Colombia: US$781k
- Dominican Republic: US$778k
- Kuwait: US$757k
Trade value (US$) no reported trade < US$2mUS$2m+US$8m+US$27m+> US$59m
Imports: 220
- United States: US$499m
- Japan: US$187m
- Germany: US$158m
- France: US$117m
- Netherlands: US$88m
- United Kingdom: US$62m
- Spain: US$59m
- Italy: US$54m
- Poland: US$48m
- Mexico: US$46m
- Belgium: US$46m
- Vietnam: US$44m
- Saudi Arabia: US$41m
- Singapore: US$39m
- Canada: US$38m
- Australia: US$34m
- Indonesia: US$34m
- Philippines: US$29m
- Austria: US$28m
- Portugal: US$28m
- South Korea: US$28m
- Switzerland: US$27m
- Russia: US$26m
- United Arab Emirates: US$26m
- Thailand: US$22m
- Greece: US$22m
- Malaysia: US$21m
- Czechia: US$20m
- China: US$17m
- Kazakhstan: US$17m
- Hong Kong SAR China: US$17m
- Romania: US$16m
- India: US$16m
- Sweden: US$15m
- Ireland: US$14m
- Iraq: US$13m
- Taiwan: US$13m
- Chile: US$12m
- Denmark: US$12m
- Slovakia: US$11m
- Qatar: US$11m
- Algeria: US$11m
- Egypt: US$10m
- Türkiye: US$10m
- Cambodia: US$9m
- South Africa: US$9m
- Kyrgyzstan: US$8m
- Israel: US$8m
- Colombia: US$8m
- Peru: US$8m
- Morocco: US$8m
- Brazil: US$8m
- Hungary: US$8m
- Dominican Republic: US$8m
- Norway: US$8m
- Kuwait: US$7m
- Luxembourg: US$7m
- New Zealand: US$6m
- Nigeria: US$6m
- Nicaragua: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1bn | 58.7% |
| 2 | Germany | US$135m | 5.6% |
| 3 |  Vietnam | US$98m | 4% |
| 4 |  Netherlands | US$70m | 2.9% |
| 5 |  Poland | US$66m | 2.7% |
| 6 | United States | US$64m | 2.6% |
| 7 | France | US$61m | 2.5% |
| 8 |  Belgium | US$44m | 1.8% |
| 9 |  Czechia | US$37m | 1.5% |
| 10 | United Kingdom | US$36m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$499m | 20.6% |
| 2 | Japan | US$187m | 7.7% |
| 3 | Germany | US$158m | 6.5% |
| 4 | France | US$117m | 4.8% |
| 5 | Netherlands | US$88m | 3.6% |
| 6 | United Kingdom | US$62m | 2.6% |
| 7 |  Spain | US$59m | 2.5% |
| 8 |  Italy | US$54m | 2.2% |
| 9 | Poland | US$48m | 2% |
| 10 | Mexico | US$46m | 1.9% |
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
- 11number of duty-free countries (MFN)
- 55%highest: Iran, Bahamas, Sudan
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 6% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 10% | 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 | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 10% | 2022 · HS 2017 | |
 Belarus | 6.5% | 2021 · HS 2017 | |
 Belize | 10% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 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 | 10% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 13% | 9% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 10% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 13% | 10% – 15% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 5% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 10% | 2023 · HS 2012 | |
 Guatemala | 5% | 0% – 10% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 10% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 10% | 5% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 15% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 12% | 2022 · HS 2017 | |
 Jamaica | 10% | 2023 | |
| Japan | 4.8% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 6.5% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.5% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 0% | 2021 · HS 2017 | |
 Liechtenstein | 9.7%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 20% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 5% | 0% – 10% | 2023 |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 18% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 30% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 7.5% | 0% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 6% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 12% | 2017 · HS 2017 | |
 Panama | 6% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 8% | 2023 · HS 2017 | |
| Peru | 6% | 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 | 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 | 20% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 10% | 2023 | |
 St Lucia | 10% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 10% | 2023 · HS 2007 | |
| Switzerland | 9.8%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 10% | 2023 · HS 2012 | |
| Türkiye | 32% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 5.3% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
| Vietnam | 20% | 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
- 89394 Office/school supplies of plastics
- End use (BEC Rev. 5)
- Consumption goods · BEC 713202
- CPC 2.1 product
- 36990 Articles of plastics n.e.c.
- ISIC Rev. 4 activity
- 2220 Manufacture of plastics products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3926.10 | unchanged |
| 2012 | 3926.10 | unchanged |
| 2007 | 3926.10 | unchanged |
| 2002 | 3926.10 | unchanged |
| 1996 | 3926.10 | unchanged |
| 1992 | 3926.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 49
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.
- N356868 U.S. CBP
The tariff classification of school supply kits from China
- N353980 U.S. CBP
The tariff classification of a plastic bookmark kit from China
- N353638 U.S. CBP
The tariff classification of bookmarks from China
- N353018 U.S. CBP
The tariff classification of Valentine’s Day cards with novelty items from China
- N346664 U.S. CBP
The tariff classification and marking of adhesive tape with dispensers
- N343393 U.S. CBP
The tariff classification of plastic bookmarks from China
- 600014025 HMRC
Button document wallets. A packet of A4 plastic folders designed to keep documents safe and organized. They have a flap to close the folder which is secured by a popper button closure. Made from clear, polypropylene (PP) the wallets are used in homes, offices, and schools for storing documents in.…
- 600014000 HMRC
Punch pockets. A packet of A4 plastic wallets made of Polypropylene. These are used to protect A4 sized documents and have pre-punched holes on the left hand side and an opening at the top to slide the documents in. These holes fit most arch files and ring binders and are used in schools and…
- 600010020 HMRC
Write and wipe-Clean Pockets Includes five dry wipe pens with erasers Pockets measure 25cm W x 35cm H Product made of plastic packaging made of plastic and header card
49 rulings in total for this code
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.
- Classification · Applies from:
CELEX 32026R0333 · Source: eur-lex.europa.eu
Subheading 3926.10 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3926.10; 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 office and school supplies worth £42.1m (down 11% on the year before), at an average of £3.26 per kg; China supplied 74%, followed by Germany.
World trade in plastic office and school supplies reached US$2bn in 2024, up 1% on 2023.
China was the largest exporter with 58.7% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for office or school supplies?
Office or school supplies fall under HS subheading 3926.10, part of heading 3926, in section VII of the Harmonized System.
What is the import duty on office or school supplies in the UK?
Under the UK Global Tariff, imports under 3926.10 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 office or school supplies in the EU?
Under the EU Combined Nomenclature, imports under 3926.10 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 office or school supplies?
China, with US$1bn in 2024 (58.7% of world exports).
Which countries can export plastic office and school supplies 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 office and school supplies?
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 office and school supplies from?
In the 12 months to August 2026, the largest suppliers were China (74%), Germany (4%) and France (3%), out of total imports of £42.1m.
Typical products
- clipboards, plastic
- document wallet, button closure
- erasers, plastic
- folders - plastic
- pencil cases, plastic
- plastic wallets - pre-punched holes
Everyday names, not part of the legal text.