Subheading · Chapter 39 · Heading 3926
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
Rates by national line · UK Global Tariff
UK lines →- 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 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 | £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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$112kUS$112k+US$2m+US$13m+> US$51m
Exports: 175
- China: US$4bn
- Vietnam: US$141m
- Germany: US$89m
- Netherlands: US$66m
- France: US$55m
- United States: US$51m
- Poland: US$43m
- Japan: US$41m
- Philippines: US$32m
- Italy: US$23m
- Mexico: US$21m
- Spain: US$20m
- Czechia: US$18m
- United Kingdom: US$17m
- Belgium: US$15m
- Hong Kong SAR China: US$15m
- Cambodia: US$13m
- Canada: US$13m
- India: US$12m
- South Korea: US$11m
- Denmark: US$10m
- Taiwan: US$9m
- Austria: US$7m
- Türkiye: US$7m
- Sweden: US$7m
- Slovakia: US$5m
- Indonesia: US$5m
- Greece: US$5m
- Thailand: US$4m
- Malaysia: US$4m
- Hungary: US$4m
- Slovenia: US$3m
- Romania: US$3m
- Switzerland: US$3m
- Portugal: US$3m
- Ireland: US$2m
- Bahrain: US$2m
- Brazil: US$2m
- Russia: US$2m
- Singapore: US$2m
- Pakistan: US$2m
- Australia: US$2m
- Albania: US$2m
- Myanmar (Burma): US$1m
- Ukraine: US$1m
- Lithuania: US$1m
- Luxembourg: US$1m
- United Arab Emirates: US$1m
- Bulgaria: US$1m
- New Zealand: US$974k
- El Salvador: US$968k
- Estonia: US$878k
- Egypt: US$843k
- Cyprus: US$814k
- Serbia: US$773k
- Panama: US$763k
- Israel: US$739k
- Dominican Republic: US$647k
- Colombia: US$636k
- Saudi Arabia: US$599k
Trade value (US$) no reported trade < US$2mUS$2m+US$10m+US$51m+> US$131m
Imports: 219
- United States: US$1bn
- Hong Kong SAR China: US$270m
- Germany: US$226m
- Japan: US$192m
- France: US$159m
- Vietnam: US$140m
- United Kingdom: US$131m
- Netherlands: US$128m
- Italy: US$84m
- Mexico: US$79m
- Canada: US$76m
- Belgium: US$73m
- Poland: US$70m
- Spain: US$69m
- India: US$65m
- Russia: US$61m
- Switzerland: US$58m
- Australia: US$55m
- Indonesia: US$54m
- Singapore: US$53m
- United Arab Emirates: US$52m
- China: US$51m
- Saudi Arabia: US$45m
- Thailand: US$40m
- Austria: US$39m
- Kyrgyzstan: US$38m
- South Korea: US$35m
- Malaysia: US$33m
- Iraq: US$27m
- Taiwan: US$27m
- Denmark: US$25m
- Nigeria: US$25m
- Czechia: US$24m
- Peru: US$24m
- Türkiye: US$23m
- Brazil: US$18m
- Sweden: US$18m
- Chile: US$18m
- Kazakhstan: US$18m
- Philippines: US$17m
- Greece: US$16m
- Ireland: US$16m
- Portugal: US$15m
- Kenya: US$15m
- Ghana: US$15m
- Pakistan: US$15m
- Ecuador: US$14m
- Romania: US$13m
- Israel: US$13m
- Norway: US$12m
- Algeria: US$12m
- Bangladesh: US$12m
- South Africa: US$11m
- Hungary: US$11m
- Iran: US$10m
- Slovakia: US$10m
- Jordan: US$10m
- Colombia: US$10m
- Venezuela: US$10m
- Egypt: US$9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification, country of origin, and marking of wall decorations.
- N364980 U.S. CBP
The tariff classification of a collectible figurine from China.
- N359900 U.S. CBP
The tariff classification of gift bows from China.
- N364869 U.S. CBP
The tariff classification of contemporary artwork from Poland.
- N363173 U.S. CBP
The tariff classification of collectible miniature studio equipment from Belgium.
- N362269 U.S. CBP
The tariff classification of ornamental craft kits from China.
- 600016616 HMRC
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
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
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
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
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
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
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.