Subheading · Chapter 39 · Heading 3926

3926.40

3926.40: Statuettes and other ornamental articles

Plastic statuettes and ornaments

3926.40 is the HS subheading for plastic statuettes and ornaments, under heading 3926 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. 3926 40 00 00 Statuettes and other ornamental articles 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 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£120.2m+6% · previous 12 months
Average import price£5.59 per kg
Jan 2024: £7.7mFeb 2024: £7mMar 2024: £9.7mApr 2024: £7.1mMay 2024: £7.5mJun 2024: £7mJul 2024: £7.3mAug 2024: £9.6mSept 2024: £10.6mOct 2024: £11.8mNov 2024: £11mDec 2024: £7.3mJan 2025: £9.5mFeb 2025: £10.1mMar 2025: £9.4mApr 2025: £7.7mMay 2025: £8.5mJun 2025: £7.2mJul 2025: £9.8mAug 2025: £10.5mSept 2025: £10.8mOct 2025: £11.8mNov 2025: £10.2mDec 2025: £9.3mJan 2026: £10mFeb 2026: £13.5mMar 2026: £11.9mApr 2026: £7.5mMay 2026: £7.7mJun 2026: £7.8mJul 2026: £9.8mAug 2026: £9.9m 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 £108.2m 90.1% +6%
Philippines £2m 1.6% +32.6%
Vietnam £1.7m 1.4% +69.1%
Poland £860k 0.7% -1.2%
Italy £756k 0.6% +25.5%
Spain £592k 0.5% +68.3%
France £515k 0.4% -2.5%
Hong Kong SAR China £449k 0.4% +5.9%

Same subheading in other tariffs

World trade in 2024

3926.40 · US$4bn

Trade value (US$) no reported trade < US$112kUS$112k+US$2m+US$13m+> US$51m

Exports: 175
  1. China: US$4bn
  2. Vietnam: US$141m
  3. Germany: US$89m
  4. Netherlands: US$66m
  5. France: US$55m
  6. United States: US$51m
  7. Poland: US$43m
  8. Japan: US$41m
  9. Philippines: US$32m
  10. Italy: US$23m
  11. Mexico: US$21m
  12. Spain: US$20m
  13. Czechia: US$18m
  14. United Kingdom: US$17m
  15. Belgium: US$15m
  16. Hong Kong SAR China: US$15m
  17. Cambodia: US$13m
  18. Canada: US$13m
  19. India: US$12m
  20. South Korea: US$11m
  21. Denmark: US$10m
  22. Taiwan: US$9m
  23. Austria: US$7m
  24. Türkiye: US$7m
  25. Sweden: US$7m
  26. Slovakia: US$5m
  27. Indonesia: US$5m
  28. Greece: US$5m
  29. Thailand: US$4m
  30. Malaysia: US$4m
  31. Hungary: US$4m
  32. Slovenia: US$3m
  33. Romania: US$3m
  34. Switzerland: US$3m
  35. Portugal: US$3m
  36. Ireland: US$2m
  37. Bahrain: US$2m
  38. Brazil: US$2m
  39. Russia: US$2m
  40. Singapore: US$2m
  41. Pakistan: US$2m
  42. Australia: US$2m
  43. Albania: US$2m
  44. Myanmar (Burma): US$1m
  45. Ukraine: US$1m
  46. Lithuania: US$1m
  47. Luxembourg: US$1m
  48. United Arab Emirates: US$1m
  49. Bulgaria: US$1m
  50. New Zealand: US$974k
  51. El Salvador: US$968k
  52. Estonia: US$878k
  53. Egypt: US$843k
  54. Cyprus: US$814k
  55. Serbia: US$773k
  56. Panama: US$763k
  57. Israel: US$739k
  58. Dominican Republic: US$647k
  59. Colombia: US$636k
  60. Saudi Arabia: US$599k

Top exporters

RankCountryValueShare
1 China US$4bn 81.4%
2 Vietnam US$141m 3.2%
3 Germany US$89m 2%
4 Netherlands US$66m 1.5%
5 France US$55m 1.3%
6 United States US$51m 1.2%
7 Poland US$43m 1%
8 Japan US$41m 0.9%
9 Philippines US$32m 0.7%
10 Italy US$23m 0.5%

Top importers

RankCountryValueShare
1 United States US$1bn 27.1%
2 Hong Kong SAR China US$270m 6.2%
3 Germany US$226m 5.2%
4 Japan US$192m 4.4%
5 France US$159m 3.7%
6 Vietnam US$140m 3.2%
7 United Kingdom US$131m 3%
8 Netherlands US$128m 2.9%
9 Italy US$84m 1.9%
10 Mexico US$79m 1.8%

Import duty on this product around the world 163

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.

  • 15%median duty
  • 9number of duty-free countries (MFN)
  • 55%highest: Iran, Kiribati, Bahamas

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 20% 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 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 30% 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 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 0% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 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 5% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 4.8% 2023
Jordan 5% 2023
Kazakhstan 6.5% 2023
Kenya 25% 2023
Kiribati 50% 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 30% 2021 · HS 2017
Liechtenstein 5.5%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 20% 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 10% 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 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 5% 2023
Papua New Guinea 15% 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 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 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
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 5%* 2023
Syria 30% 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 20% 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
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
89399 Other articles of plastics
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
36990 Articles of plastics n.e.c.
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173926.40unchanged
20123926.40unchanged
20073926.40unchanged
20023926.40unchanged
19963926.40unchanged
19923926.40unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 161

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.

  • N364956 U.S. CBP 30 September 2026 · 3926.40.00.90

    The tariff classification, country of origin, and marking of wall decorations.

  • N364980 U.S. CBP 29 September 2026 · 3926.40.00.90

    The tariff classification of a collectible figurine from China.

  • N359900 U.S. CBP 24 September 2026 · 3926.40.00.10

    The tariff classification of gift bows from China.

  • N364869 U.S. CBP 24 September 2026 · 3926.40.00.90

    The tariff classification of contemporary artwork from Poland.

  • N363173 U.S. CBP 31 July 2026 · 3926.40.00.90

    The tariff classification of collectible miniature studio equipment from Belgium.

  • N362269 U.S. CBP 8 July 2026 · 3926.40.00.90

    The tariff classification of ornamental craft kits from China.

  • 600016616 HMRC 2 October 2026 – 1 October 2029 · 3926 40 00 00

    A plastic 1/7th scale statuette depicting a character from an anime series. The statuette stands approximately 23 cm tall. It depicts a male human with brown hair wearing a blue kimono, it is holding a white and red mask within its left hand. The statuette is fixed to a base; the base is made from…

  • 600015385 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block Styrene photo frame 4" X 6" 10cm x 15cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015386 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 5" X 7" 13cm x 18cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015387 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 6" X 8" 15cm x 20cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015388 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 8" X 10 20cm x 25cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015389 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame A4 21cm x 29cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

161 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.

  1. EU Classification · Applies from:

    Commission Implementing Regulation (EU) 2026/333 of 5 February 2026 concerning the classification of certain goods in the Combined Nomenclature

    CELEX 32026R0333 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 3926.40; the duty is 6%.

Subheading 3926.40 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 plastic statuettes and ornaments into the UK came to £120.2m between September 2025 and August 2026 (up 6% on the year before); China supplied 90%, followed by Philippines.

In 2024, countries exported plastic statuettes and ornaments worth US$4bn (+7.7% year on year).

The largest exporter was China (US$4bn), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for statuettes and other ornamental articles?

Statuettes and other ornamental articles fall under HS subheading 3926.40, part of heading 3926, in section VII of the Harmonized System.

What is the import duty on statuettes and other ornamental articles in the UK?

Under the UK Global Tariff, imports under 3926.40 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 statuettes and other ornamental articles in the EU?

Under the EU Combined Nomenclature, imports under 3926.40 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 statuettes and other ornamental articles?

China, with US$4bn in 2024 (81.4% of world exports).

Which countries can export plastic statuettes and ornaments 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 statuettes and ornaments?

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 statuettes and ornaments from?

In the 12 months to August 2026, the largest suppliers were China (90%), Philippines (2%) and Vietnam (1%), out of total imports of £120.2m.

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Typical products

Everyday names, not part of the legal text.