Subheading · Chapter 48 · Heading 4820

4820.90

4820.90: Registers, account books, notebooks, order books, receipt: other

Official description Other

4820.90 is a six-digit subheading of heading 4820, registers, account books, chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4820 90 00 00 Other Free

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. 376
    Documents
    • 9008

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
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
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

UK: imports by month

last 12 months£7m-23.6% · previous 12 months
Average import price£3.20 per kg
Jan 2024: £621kFeb 2024: £629kMar 2024: £629kApr 2024: £389kMay 2024: £609kJun 2024: £738kJul 2024: £751kAug 2024: £747kSept 2024: £1mOct 2024: £1mNov 2024: £1.1mDec 2024: £898kJan 2025: £672kFeb 2025: £613kMar 2025: £646kApr 2025: £486kMay 2025: £970kJun 2025: £608kJul 2025: £751kAug 2025: £320kSept 2025: £587kOct 2025: £793kNov 2025: £723kDec 2025: £435kJan 2026: £600kFeb 2026: £584kMar 2026: £772kApr 2026: £432kMay 2026: £500kJun 2026: £612kJul 2026: £479kAug 2026: £448k 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 £4.9m 70.7% -12.3%
Italy £448k 6.4% -44%
Germany £328k 4.7% -27.5%
Ireland £189k 2.7% -29.4%
Türkiye £115k 1.7% -10.7%
India £106k 1.5% -56.6%
United Kingdom £105k 1.5% +130.2%
Vietnam £100k 1.4% +1,122.2%

Same subheading in other tariffs

World trade in 2024

4820.90 · US$287m

Trade value (US$) no reported trade < US$47kUS$47k+US$855k+US$5m+> US$12m

Exports: 159
  1. China: US$86m
  2. Germany: US$17m
  3. United Kingdom: US$17m
  4. Mexico: US$15m
  5. Poland: US$12m
  6. Italy: US$12m
  7. Switzerland: US$12m
  8. France: US$12m
  9. Russia: US$10m
  10. United States: US$8m
  11. India: US$6m
  12. South Africa: US$6m
  13. Finland: US$6m
  14. Netherlands: US$6m
  15. South Korea: US$5m
  16. Spain: US$5m
  17. Portugal: US$4m
  18. Malaysia: US$4m
  19. Romania: US$4m
  20. Japan: US$3m
  21. Austria: US$3m
  22. Vietnam: US$3m
  23. Singapore: US$2m
  24. Belgium: US$2m
  25. Indonesia: US$2m
  26. Hong Kong SAR China: US$2m
  27. Czechia: US$2m
  28. Sweden: US$2m
  29. Taiwan: US$2m
  30. Türkiye: US$2m
  31. Lithuania: US$1m
  32. Ireland: US$1m
  33. Canada: US$1m
  34. Bulgaria: US$987k
  35. Thailand: US$974k
  36. Greece: US$941k
  37. Egypt: US$865k
  38. Australia: US$855k
  39. Tunisia: US$848k
  40. Denmark: US$690k
  41. Bosnia & Herzegovina: US$583k
  42. Slovenia: US$551k
  43. United Arab Emirates: US$536k
  44. Slovakia: US$474k
  45. Latvia: US$371k
  46. Tajikistan: US$353k
  47. Panama: US$341k
  48. Serbia: US$324k
  49. Hungary: US$324k
  50. Guatemala: US$314k
  51. Estonia: US$296k
  52. Ukraine: US$287k
  53. Croatia: US$280k
  54. Honduras: US$219k
  55. Saudi Arabia: US$215k
  56. Brazil: US$205k
  57. El Salvador: US$183k
  58. Moldova: US$122k
  59. New Zealand: US$119k
  60. Fiji: US$112k

Top exporters

RankCountryValueShare
1 China US$86m 30.1%
2 Germany US$17m 5.9%
3 United Kingdom US$17m 5.9%
4 Mexico US$15m 5.2%
5 Poland US$12m 4.3%
6 Italy US$12m 4.3%
7 Switzerland US$12m 4.1%
8 France US$12m 4%
9 Russia US$10m 3.5%
10 United States US$8m 2.7%

Top importers

RankCountryValueShare
1 United States US$32m 11.1%
2 France US$17m 5.9%
3 Ireland US$14m 5%
4 Germany US$14m 5%
5 Thailand US$11m 4%
6 United Kingdom US$11m 4%
7 Netherlands US$10m 3.5%
8 Canada US$8m 2.7%
9 Uzbekistan US$7m 2.4%
10 Kazakhstan US$7m 2.4%

Subheading 4820.90 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4820.90; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 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 £7m (down 24% on the year before), at an average of £3.20 per kg; China supplied 71%, followed by Italy.

World trade in these goods reached US$287m in 2024, down 3.7% on 2023.

China was the largest exporter with 30.1% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for registers, account books, notebooks, order books, receipt: other?

Registers, account books, notebooks, order books, receipt: other fall under HS subheading 4820.90, part of heading 4820, in section X of the Harmonized System.

What is the import duty on registers, account books in the UK?

Under the UK Global Tariff, imports under 4820.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on registers, account books in the EU?

Under the EU Combined Nomenclature, imports under 4820.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most registers, account books?

China, with US$86m in 2024 (30.1% of world exports).

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

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free 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 China (71%), Italy (6%) and Germany (5%), out of total imports of £7m.