Subheading · Chapter 42 · Heading 4203

4203.21

4203.21: Specially designed for use in sports

Subheading 4203.21 belongs to heading 4203 (articles of apparel and clothing accessories, of leather or of composition…) in chapter 42.

What you pay

Importing into UK

Customs duty 8% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4203 21 00 00 Specially designed for use in sports 8%pa

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8%
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
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
DCTS Standard Indonesia 4.5%

UK: imports by month

last 12 months£13m+4.5% · previous 12 months
Average import price£32.97 per kg
Jan 2024: £613kFeb 2024: £931kMar 2024: £1mApr 2024: £929kMay 2024: £1.1mJun 2024: £954kJul 2024: £730kAug 2024: £663kSept 2024: £788kOct 2024: £837kNov 2024: £1.3mDec 2024: £1.2mJan 2025: £899kFeb 2025: £1.2mMar 2025: £1.5mApr 2025: £1.1mMay 2025: £1mJun 2025: £894kJul 2025: £952kAug 2025: £744kSept 2025: £1.1mOct 2025: £766kNov 2025: £981kDec 2025: £1.3mJan 2026: £993kFeb 2026: £1.2mMar 2026: £1.4mApr 2026: £1.2mMay 2026: £1.2mJun 2026: £1.2mJul 2026: £1mAug 2026: £719k 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
Indonesia £4.4m 33.6% +31.6%
Pakistan £2.8m 21.4% -1.9%
Thailand £1.6m 11.9% +5.1%
Vietnam £1.1m 8.1% +8.1%
China £680k 5.2% -15.1%
India £607k 4.7% -30.4%
Ireland £562k 4.3% -22.8%
Mexico £515k 4% -2.9%

Same subheading in other tariffs

World trade in 2024

4203.21 · US$608.7m

Trade value (US$) no reported trade < US$53.7kUS$53.7k+US$983.8k+US$5.3m+> US$62.5m

Exports: 134
  1. Indonesia: US$132.7m
  2. Vietnam: US$113.4m
  3. China: US$69.4m
  4. Thailand: US$62.5m
  5. Philippines: US$57.6m
  6. Pakistan: US$47.7m
  7. Italy: US$20.8m
  8. Cambodia: US$14.4m
  9. Netherlands: US$11.8m
  10. India: US$7.6m
  11. United States: US$7.4m
  12. France: US$6.2m
  13. Germany: US$5.3m
  14. Japan: US$5.1m
  15. Mexico: US$4.4m
  16. Spain: US$4.3m
  17. Czechia: US$3.8m
  18. South Korea: US$3.6m
  19. United Kingdom: US$3.5m
  20. Belgium: US$2.9m
  21. Poland: US$2.8m
  22. Myanmar (Burma): US$2.8m
  23. Hungary: US$1.5m
  24. Sri Lanka: US$1.5m
  25. Taiwan: US$1.2m
  26. Canada: US$1.2m
  27. Tunisia: US$1.2m
  28. Bangladesh: US$1.1m
  29. Austria: US$1m
  30. Ireland: US$1m
  31. Hong Kong SAR China: US$986.3k
  32. Sweden: US$983.8k
  33. Singapore: US$926.7k
  34. Cyprus: US$655.3k
  35. Denmark: US$508.8k
  36. Finland: US$484.8k
  37. Slovakia: US$449.7k
  38. Malaysia: US$399.2k
  39. Panama: US$352.7k
  40. Türkiye: US$325.2k
  41. Australia: US$281.7k
  42. Switzerland: US$190k
  43. Romania: US$176.4k
  44. South Africa: US$163.5k
  45. Côte d’Ivoire: US$121.9k
  46. Ukraine: US$112.5k
  47. Portugal: US$102.4k
  48. Saudi Arabia: US$95.2k
  49. Latvia: US$94.1k
  50. United Arab Emirates: US$88k
  51. Serbia: US$84.4k
  52. Slovenia: US$84.3k
  53. Armenia: US$83.9k
  54. Croatia: US$83.9k
  55. Dominican Republic: US$80.9k
  56. Lithuania: US$78.5k
  57. Norway: US$61.6k
  58. Russia: US$61.5k
  59. Kuwait: US$60.3k
  60. Mauritius: US$56.9k

Top exporters

RankCountryValueShare
1 Indonesia US$132.7m 21.8%
2 Vietnam US$113.4m 18.6%
3 China US$69.4m 11.4%
4 Thailand US$62.5m 10.3%
5 Philippines US$57.6m 9.5%
6 Pakistan US$47.7m 7.8%
7 Italy US$20.8m 3.4%
8 Cambodia US$14.4m 2.4%
9 Netherlands US$11.8m 1.9%
10 India US$7.6m 1.2%

Top importers

RankCountryValueShare
1 United States US$275.3m 45.2%
2 South Korea US$40.8m 6.7%
3 Japan US$33.5m 5.5%
4 Canada US$33.2m 5.5%
5 Australia US$19.8m 3.3%
6 Germany US$18.6m 3%
7 Italy US$16.7m 2.7%
8 Spain US$16m 2.6%
9 Netherlands US$15.3m 2.5%
10 United Kingdom US$15m 2.5%

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 Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 4203.21; the duty is 8%.

Subheading 4203.21 is a single line in the EU Combined Nomenclature, where the duty is 9%.

173 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 8%.

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

Imports of these goods into the UK came to £13m between September 2025 and August 2026 (up 5% on the year before); Indonesia supplied 34%, followed by Pakistan.

In 2024, countries exported these goods worth US$608.7m (−0.8% year on year).

The largest exporter was Indonesia (US$132.7m), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for specially designed for use in sports?

Specially designed for use in sports fall under HS subheading 4203.21, part of heading 4203, in section VIII of the Harmonized System.

What is the import duty on specially designed for use in sports in the UK?

Under the UK Global Tariff, imports under 4203.21 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on specially designed for use in sports in the EU?

Under the EU Combined Nomenclature, imports under 4203.21 from countries without a preferential agreement are charged at 9%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most specially designed for use in sports?

Indonesia, with US$132.7m in 2024 (21.8% of world exports).

Which countries can export these goods to the UK duty-free?

173 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 8% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Indonesia (34%), Pakistan (21%) and Thailand (12%), out of total imports of £13m.