Subheading · Chapter 43 · Heading 4303

4303.90

4303.90: Articles of apparel, clothing accessories and other: other

Official description Other

4303.90 is a six-digit subheading of heading 4303, articles of apparel, clothing accessories and other articles of furskin, chapter 43.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4303 90 00 00 Other 2%

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. 376
    Documents
    • 9008
  • 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 6

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/16
    Documents
    • C056 Certificate concerning pelts of certain wild animal species and of goods incorporating such pelts subject to Council Regulation (EEC) No 3254/91
    • C400 Presentation of the required "CITES" certificate
  • 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 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)—2%
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£8m+23.9% · previous 12 months
Average import price£42.96 per kg
Jan 2024: £416kFeb 2024: £199kMar 2024: £270kApr 2024: £432kMay 2024: £424kJun 2024: £320kJul 2024: £177kAug 2024: £569kSept 2024: £644kOct 2024: £1.2mNov 2024: £839kDec 2024: £547kJan 2025: £282kFeb 2025: £409kMar 2025: £415kApr 2025: £264kMay 2025: £421kJun 2025: £521kJul 2025: £464kAug 2025: £515kSept 2025: £929kOct 2025: £1.1mNov 2025: £1.3mDec 2025: £480kJan 2026: £375kFeb 2026: £636kMar 2026: £551kApr 2026: £337kMay 2026: £400kJun 2026: £548kJul 2026: £555kAug 2026: £854k 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
Italy £3.6m 45.5% +50.7%
China £2.9m 36.3% +14.1%
Germany £762k 9.5% +11%
France £358k 4.5% +14.6%
Türkiye £115k 1.4% +7.5%
Vietnam £39k 0.5% +167.5%
Spain £21k 0.3% -33.6%
Peru £19k 0.2% +70.4%

Same subheading in other tariffs

World trade in 2024

4303.90 · US$170m

Trade value (US$) no reported trade < US$67kUS$67k+US$711k+US$3m+> US$8m

Exports: 115
  1. China: US$52m
  2. Italy: US$35m
  3. France: US$15m
  4. Germany: US$8m
  5. India: US$6m
  6. Peru: US$5m
  7. United Kingdom: US$4m
  8. Vietnam: US$4m
  9. United States: US$4m
  10. Philippines: US$3m
  11. Austria: US$3m
  12. Sweden: US$3m
  13. Argentina: US$3m
  14. Spain: US$2m
  15. Finland: US$2m
  16. Brazil: US$2m
  17. Singapore: US$1m
  18. Poland: US$1m
  19. Morocco: US$1m
  20. Switzerland: US$1m
  21. Türkiye: US$1m
  22. Greece: US$1m
  23. Thailand: US$1m
  24. Indonesia: US$1m
  25. Netherlands: US$888k
  26. Bangladesh: US$882k
  27. Hong Kong SAR China: US$831k
  28. Australia: US$711k
  29. Cambodia: US$612k
  30. Canada: US$602k
  31. New Zealand: US$470k
  32. South Korea: US$460k
  33. Denmark: US$448k
  34. Lebanon: US$379k
  35. Uruguay: US$372k
  36. Bulgaria: US$342k
  37. Japan: US$329k
  38. Portugal: US$286k
  39. South Africa: US$257k
  40. Belgium: US$249k
  41. Taiwan: US$223k
  42. Moldova: US$215k
  43. United Arab Emirates: US$205k
  44. Macao SAR China: US$195k
  45. Slovakia: US$189k
  46. Lithuania: US$162k
  47. Estonia: US$158k
  48. Costa Rica: US$150k
  49. Ukraine: US$134k
  50. Malaysia: US$125k
  51. Romania: US$116k
  52. Czechia: US$116k
  53. Norway: US$106k
  54. Pakistan: US$100k
  55. Kenya: US$80k
  56. Egypt: US$67k
  57. Kuwait: US$66k
  58. Colombia: US$61k
  59. Saudi Arabia: US$55k
  60. Bosnia & Herzegovina: US$53k

Top exporters

RankCountryValueShare
1 China US$52m 30.4%
2 Italy US$35m 20.6%
3 France US$15m 9.1%
4 Germany US$8m 4.4%
5 India US$6m 3.5%
6 Peru US$5m 3%
7 United Kingdom US$4m 2.5%
8 Vietnam US$4m 2.2%
9 United States US$4m 2.1%
10 Philippines US$3m 1.7%

Top importers

RankCountryValueShare
1 United States US$32m 18.7%
2 Germany US$17m 9.8%
3 United Kingdom US$15m 8.6%
4 Japan US$9m 5.3%
5 Australia US$9m 5.2%
6 Italy US$8m 5%
7 China US$8m 5%
8 France US$7m 4.3%
9 Switzerland US$5m 3%
10 South Korea US$4m 2.3%

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.

  • 13%median duty
  • 12number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Cape Verde

165

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 13% 5% – 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 10% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 13% 5% – 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 13% 5% – 20% 2023
Benin 10% 2023
Bermuda 35% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 30% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 10% 2023
Cape Verde 50% 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 14% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 13% 5% – 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 3.7% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 13% 5% – 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 13% 5% – 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 15% 2023
Iran 55% 2020 · HS 2017
Israel 5% 0% – 10% 2022 · HS 2017
Jamaica 10% 0% – 20% 2023
Japan 20% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 25% 2020 · HS 2017
Lesotho 30% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.2%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 18% 15% – 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 15% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 25% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 5% 0% – 10% 2017 · HS 2017
Panama 12% 10% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 25% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 30% 2023
South Korea 16% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 5% – 25% 2023
St Lucia 13% 5% – 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 13% 5% – 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 13% 5% – 20% 2023 · HS 2007
Switzerland 2.7%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 15% 10% – 20% 2023
Togo 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 10% 0% – 20% 2023 · HS 2012
Türkiye 3.7% 2023
Tuvalu 23% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 20% 15% – 25% 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
84831 Articles of furskin
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
28320 Articles of apparel, clothing accessories and other articles of furskin (except headgear)
ISIC Rev. 4 activity
1420 Manufacture of articles of fur

Earlier HS editions

HSCode
20174303.90unchanged
20124303.90unchanged
20074303.90unchanged
20024303.90unchanged
19964303.90unchanged
19924303.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N277401 U.S. CBP 17 August 2016 · 4303.90.00.00

    The tariff classification of calf hair earrings from India

  • N275353 U.S. CBP 1 June 2016 · 4303.90.00.00

    The tariff classification of a handbag from China

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 Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

  3. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R0513 · Source: eur-lex.europa.eu

Rule changes →

Subheading 4303.90 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 4303.90; the duty is 3.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 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 £8m (up 24% on the year before), at an average of £42.96 per kg; Italy supplied 46%, followed by China.

World trade in these goods reached US$170m in 2024, down 4.4% on 2023.

China was the largest exporter with 30.4% of the total, ahead of Italy.

Products classified here

Questions and answers

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

Articles of apparel, clothing accessories and other: other fall under HS subheading 4303.90, part of heading 4303, in section VIII of the Harmonized System.

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

Under the UK Global Tariff, imports under 4303.90 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

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

Under the EU Combined Nomenclature, imports under 4303.90 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

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

China, with US$52m in 2024 (30.4% 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 2% 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 (46%), China (36%) and Germany (10%), out of total imports of £8m.

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Typical products

Everyday names, not part of the legal text.