4203.40: Articles of apparel and clothing accessories, of leather: other clothing accessories

Official description Other clothing accessories

4203.40 is a six-digit subheading of heading 4203, articles of apparel and clothing accessories, of leather or of composition…, chapter 42.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 4% standard rate · across 2 national lines depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 8

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

4203 40 00 00 Other clothing accessories 4%
4203 40 00 10 Hand-made 4%
4203 40 00 90 Other 4%

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 2

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 598
Documents
- 9014
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)

Import requirements 8

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
S.I. 2019/411
Prohibition or restrictionImport prohibition on goods for torture and repression
Applies to goods from
all countries

Legal act
S.I. 2020/1479
Documents
- C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
- Y904 Goods other than those described in the TR footnotes linked to the measure
Import controlRestriction on entry into free circulation
Applies to goods from
Belarus, Russia, Syria, Ukraine

Legal act
2022 No. 748, S.I. 2019/792, S.I. 2022/395
Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
Import controlImport control - CITES
Applies to goods from
all countries

Legal act
2021 No. 54
Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, Libya, Russia

Legal act
S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
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 scheme	Countries	Rate
standard rate (no agreement)	—	4%
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£4.8m-1% · previous 12 months

Average import price£37.93 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Italy	£1.6m	32.5%	+1%
China	£774k	16.2%	+5%
India	£520k	10.9%	+8.4%
Pakistan	£433k	9%	-31.5%
Türkiye	£292k	6.1%	-7.1%
Albania	£284k	5.9%	-8.8%
United States	£138k	2.9%	+24%
France	£135k	2.8%	+90.7%

Same subheading in other tariffs

EU 5% Third-country duty 1 tariff line

Türkiye 5% Third-country duty 2 tariff lines

USA Free – 4.9% General (MFN) 2 tariff lines · average 2.5%

World trade in 2024

4203.40 · US$167.6m

Trade value (US$) no reported trade < US$35.8kUS$35.8k+US$433.4k+US$2.3m+> US$10.6m

Exports: 148

Italy: US$36.6m
China: US$28.9m
France: US$13.5m
Spain: US$11.6m
India: US$10.6m
Türkiye: US$7.5m
Pakistan: US$6.4m
Belgium: US$5m
Poland: US$4.5m
United States: US$4.5m
United Kingdom: US$4.2m
Hong Kong SAR China: US$4.1m
Netherlands: US$3.4m
Germany: US$2.3m
Mexico: US$1.7m
Indonesia: US$1.6m
Estonia: US$1.5m
Cambodia: US$1.5m
Chile: US$1.4m
Canada: US$1.2m
Romania: US$1.2m
Portugal: US$990k
Israel: US$926.8k
Sweden: US$709.2k
Vietnam: US$663.2k
Colombia: US$613.9k
Switzerland: US$585.1k
Taiwan: US$560.9k
Albania: US$552k
Japan: US$541.3k
Czechia: US$504.9k
Bangladesh: US$456.8k
South Korea: US$445.9k
Australia: US$436.9k
Austria: US$433.4k
South Africa: US$429.6k
Greece: US$390k
Mauritius: US$388.5k
Thailand: US$335.6k
Denmark: US$330.9k
Tunisia: US$315.8k
Singapore: US$286.8k
Morocco: US$264.4k
Bulgaria: US$251.7k
Hungary: US$207.4k
Luxembourg: US$207k
Moldova: US$200.1k
Philippines: US$190.9k
Slovakia: US$185k
United Arab Emirates: US$168.9k
Latvia: US$140.1k
Saudi Arabia: US$135.2k
Norway: US$102.8k
Sri Lanka: US$95k
Lithuania: US$91.3k
Ireland: US$87.4k
Brazil: US$80.8k
Argentina: US$76.7k
Malaysia: US$67k
Finland: US$61.3k

Top exporters

Rank	Country	Value	Share
1	Italy	US$36.6m	21.8%
2	China	US$28.9m	17.3%
3	France	US$13.5m	8%
4	Spain	US$11.6m	6.9%
5	India	US$10.6m	6.3%
6	Türkiye	US$7.5m	4.5%
7	Pakistan	US$6.4m	3.8%
8	Belgium	US$5m	3%
9	Poland	US$4.5m	2.7%
10	United States	US$4.5m	2.7%

Top importers

Rank	Country	Value	Share
1	United States	US$17.2m	10.3%
2	Italy	US$12.4m	7.4%
3	Netherlands	US$10m	6%
4	France	US$8m	4.8%
5	United Kingdom	US$7.3m	4.3%
6	Germany	US$7.2m	4.3%
7	Hong Kong SAR China	US$7m	4.2%
8	Portugal	US$4.8m	2.9%
9	Tunisia	US$4.7m	2.8%
10	India	US$4.3m	2.6%

Binding rulings for similar goods 3

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.

N283200 U.S. CBP 2 March 2017 · 4203.40.60.00

The tariff classification of welding sleeve systems from China and Cambodia
N283219 U.S. CBP 2 March 2017 · 4203.40.60.00

The tariff classification of welding bibs from China and Cambodia
N283218 U.S. CBP 24 February 2017 · 4203.40.60.00

The tariff classification of pair of welding sleeve protectors from China

In the UK Global Tariff, subheading 4203.40 covers 2 tariff lines and the duty is 4%.

The EU Combined Nomenclature has one tariff line for subheading 4203.40; the duty is 5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 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 these goods worth £4.8m (down 1% on the year before), at an average of £37.93 per kg; Italy supplied 33%, followed by China.

World trade in these goods reached US$167.6m in 2024, down 18% on 2023.

Italy was the largest exporter with 21.8% of the total, ahead of China.

Products classified here

ties, leather

Questions and answers

What is the HS code for articles of apparel and clothing accessories, of leather: other clothing accessories?

Articles of apparel and clothing accessories, of leather: other clothing accessories fall under HS subheading 4203.40, part of heading 4203, in section VIII of the Harmonized System.

What is the import duty on articles of apparel and clothing accessories, of… in the UK?

Under the UK Global Tariff, imports under 4203.40 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on articles of apparel and clothing accessories, of… in the EU?

Under the EU Combined Nomenclature, imports under 4203.40 from countries without a preferential agreement are charged at 5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most articles of apparel and clothing accessories, of…?

Italy, with US$36.6m in 2024 (21.8% of world exports).

Which countries can export these goods 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 4% 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 Italy (33%), China (16%) and India (11%), out of total imports of £4.8m.