Subheading · Chapter 49 · Heading 4903

4903.00

4903.00: Children's picture, drawing or colouring books

Children's picture and colouring books

4903.00 is the HS subheading for children's picture and colouring books, under heading 4903 in chapter 49.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges — Import requirements: 1
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4903 00 00 00 Children's picture, drawing or colouring books

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
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£104.5m-1.5% · previous 12 months
Average import price£3.62 per kg
Jan 2024: £6.6mFeb 2024: £6.5mMar 2024: £7.3mApr 2024: £11.1mMay 2024: £6.4mJun 2024: £6.5mJul 2024: £8.9mAug 2024: £13.5mSept 2024: £11.3mOct 2024: £10mNov 2024: £8.4mDec 2024: £7.2mJan 2025: £8.6mFeb 2025: £6.9mMar 2025: £9.4mApr 2025: £5.1mMay 2025: £7.4mJun 2025: £8.4mJul 2025: £13.3mAug 2025: £10.1mSept 2025: £12.5mOct 2025: £9.1mNov 2025: £7.9mDec 2025: £7.1mJan 2026: £4.9mFeb 2026: £8.7mMar 2026: £8.6mApr 2026: £6.1mMay 2026: £7.4mJun 2026: £9.1mJul 2026: £9.6mAug 2026: £13.7m 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 £88.6m 84.8% +5.7%
Hong Kong SAR China £4.1m 3.9% -52.9%
Vietnam £2.7m 2.6% +175.5%
United States £2.4m 2.3% -24.9%
India £1.3m 1.3% -22.3%
Malaysia £1.3m 1.2% -20.7%
Germany £1m 1% +25.4%
Poland £1m 1% -34.6%

Same subheading in other tariffs

World trade in 2024

4903.00 · US$1.6bn

Trade value (US$) no reported trade < US$55kUS$55k+US$1m+US$11m+> US$33m

Exports: 151
  1. China: US$1.1bn
  2. Germany: US$69m
  3. Poland: US$49m
  4. Hong Kong SAR China: US$38m
  5. India: US$33m
  6. United States: US$29m
  7. United Kingdom: US$28m
  8. Czechia: US$27m
  9. Netherlands: US$22m
  10. Italy: US$20m
  11. Malaysia: US$17m
  12. Belgium: US$14m
  13. Vietnam: US$14m
  14. France: US$12m
  15. Spain: US$11m
  16. Canada: US$10m
  17. Slovakia: US$5m
  18. Hungary: US$4m
  19. Thailand: US$4m
  20. Mexico: US$3m
  21. Singapore: US$3m
  22. Slovenia: US$3m
  23. Ireland: US$3m
  24. South Korea: US$3m
  25. Denmark: US$3m
  26. Latvia: US$3m
  27. Taiwan: US$3m
  28. Russia: US$3m
  29. Türkiye: US$3m
  30. Serbia: US$2m
  31. Lithuania: US$2m
  32. Austria: US$2m
  33. Australia: US$1m
  34. Costa Rica: US$1m
  35. United Arab Emirates: US$1m
  36. Sweden: US$1m
  37. Estonia: US$1m
  38. Brazil: US$992k
  39. Bulgaria: US$906k
  40. El Salvador: US$887k
  41. Greece: US$730k
  42. Japan: US$674k
  43. Sri Lanka: US$633k
  44. Croatia: US$576k
  45. Romania: US$552k
  46. Indonesia: US$514k
  47. Finland: US$510k
  48. Laos: US$504k
  49. Ukraine: US$487k
  50. South Africa: US$455k
  51. Guatemala: US$439k
  52. Switzerland: US$368k
  53. Cambodia: US$329k
  54. Tunisia: US$325k
  55. Bosnia & Herzegovina: US$249k
  56. Portugal: US$243k
  57. Argentina: US$231k
  58. Israel: US$198k
  59. Uruguay: US$192k
  60. Panama: US$178k

Top exporters

RankCountryValueShare
1 China US$1.1bn 70.9%
2 Germany US$69m 4.4%
3 Poland US$49m 3.1%
4 Hong Kong SAR China US$38m 2.4%
5 India US$33m 2.1%
6 United States US$29m 1.8%
7 United Kingdom US$28m 1.8%
8 Czechia US$27m 1.7%
9 Netherlands US$22m 1.4%
10 Italy US$20m 1.3%

Top importers

RankCountryValueShare
1 United States US$547m 34.9%
2 United Kingdom US$130m 8.3%
3 Germany US$106m 6.7%
4 Hong Kong SAR China US$73m 4.7%
5 France US$70m 4.4%
6 Canada US$57m 3.6%
7 Netherlands US$56m 3.5%
8 Poland US$42m 2.7%
9 South Korea US$38m 2.4%
10 Australia US$32m 2%

Import duty on this product around the world 164

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.

  • 0%median duty
  • 115number of duty-free countries (MFN)
  • 50%highest: Angola, Morocco, Ecuador

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 0% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 0% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 0% 2023
Benin 0% 2023
Bermuda 0% 2023
Bhutan 0% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 0% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 0% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 0% 2023
Chad 0% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 0% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 0% 2023 · HS 2017
Cuba 3% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 3% 2023
Ecuador 30% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 0% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 0% 2023
French Polynesia 8% 2023
Gabon 0% 2023
Gambia 0% 2023
Georgia 0% 2022 · HS 2017
Ghana 0% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 0% 2023 · HS 2012
Guatemala 5% 2023
Guinea 0% 2023
Guinea-Bissau 0% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 26% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 0% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 0% 2023
Mauritania 0% 2023 · HS 2017
Mauritius 0% 2023
Mexico 7.5% 0% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Morocco 40% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 0% 2023
Nigeria 0% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 0% 2023
Russia 0% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 0% 2023
Seychelles 0% 2023
Sierra Leone 0% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 10% 2021 · HS 2017
Suriname 0% 2023 · HS 2007
Switzerland 0% 2023
Syria 20% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 0% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 0% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · 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
89212 Children's picture, drawing/colouring books
End use (BEC Rev. 5)
Consumption goods · BEC 613202
CPC 2.1 product
32292 Children's books, in print
ISIC Rev. 4 activity
5811 Book publishing

Earlier HS editions

HSCode
20174903.00unchanged
20124903.00unchanged
20074903.00unchanged
20024903.00unchanged
19964903.00unchanged
19924903.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 44

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.

  • N364453 U.S. CBP 3 September 2026 · 4903.00.00.00

    The tariff classification of Aqua Doodle Books from China

  • N355963 U.S. CBP 3 December 2025 · 4903.00.00.00

    The tariff classification of children’s soft books from China

  • N353635 U.S. CBP 8 October 2025 · 4903.00.00.00

    The tariff classification of children’s books from China

  • N353863 U.S. CBP 6 October 2025 · 4903.00.00.00

    The tariff classification of adult’s and children’s books from China

  • N349774 U.S. CBP 6 June 2025 · 4903.00.00.00

    The tariff classification of books from China

  • N348898 U.S. CBP 19 May 2025 · 4903.00.00.00

    The tariff classification of a drawing activity kit from China

  • 600016554 HMRC 22 September 2026 – 21 September 2029 · 4903 00 00 00

    A Colouring book from the National Trust Colouring Cards and Envelopes series. Consisting of 24 pre-designed cards and envelopes with black and white illustrations, intended for colouring in. There are also blank spaces on the cards and envelopes for messages, signatures, addresses etc. to be…

  • 600015278 HMRC 14 April 2026 – 13 April 2029 · 4903 00 00 00

    The product is an activity pack for children. The product is packed into a reusable tin containing an embossed design with a plastic handle to carry the contents in. Size of the box 200mm x 165 mmx 65 mm. The tin has a colourful cardboard cover. Contents of tin - 2 Colouring and Activity books,…

  • 600011960 HMRC 4 December 2024 – 3 December 2027 · 4903 00 00 00

    A Children's book for bath playtime. It has 4 leaves (3 spreads), all leaves with integral handle. The measurement is 195 x 150mm and has a portrait Print. The book has 2 flaps included as part of the book block and folded, 1 flap heat sealed into the gutter. Each flap is double sided with 3mm…

  • 600011961 HMRC 4 December 2024 – 3 December 2027 · 4903 00 00 00

    A Fabric Book which measures 150 mm x 150 mm (square). It has 4 leaves including the cover. It is made of polyester fibre and Polyethylene Terephthalate. A crinkle section measures 64mm (w) x 25mm (h). It also includes a Teething Ring which has a circular shape and measures 4.5 x 3.5cm. It is made…

  • 600011138 HMRC 16 August 2024 – 15 August 2027 · 4903 00 00 00

    This is an activity set aimed for children consisting of a 32 page colouring book, 5 felt tip pens and 3 sticker sheets consisting of approximately 50 stickers to enhance the colouring and artwork of favourite characters. They are all packaged together for retail sale, packaged in a card envelope.

  • 600010962 HMRC 7 August 2024 – 6 August 2027 · 4903 00 00 00

    A children's activity book, consisting of 48 pages. The book is A4 size and has wipe clean pages and cover. It is made of paper with a plastic spiral binding. Included is a black wipe clean pen, held in the spiral binding. The book is 'in the ocean' themed and includes activities such as tracing…

44 rulings in total for this code

Subheading 4903.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

The Turkish Customs Tariff Schedule divides subheading 4903.00 into 2 tariff lines; the duty is duty-free.

Imports of children's picture and colouring books into the UK came to £104.5m between September 2025 and August 2026 (down 1% on the year before); China supplied 85%, followed by Hong Kong SAR China.

In 2024, countries exported children's picture and colouring books worth US$1.6bn (+4.4% year on year).

The largest exporter was China (US$1.1bn), followed by Germany.

Questions and answers

What is the HS code for children's picture, drawing or colouring books?

Children's picture, drawing or colouring books fall under HS subheading 4903.00, part of heading 4903, in section X of the Harmonized System.

What is the import duty on children's picture, drawing or colouring books in the EU?

Under the EU Combined Nomenclature, imports under 4903.00 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 children's picture, drawing or colouring books in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 4903.00 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 children's picture, drawing or colouring books?

China, with US$1.1bn in 2024 (70.9% of world exports).

Where does the UK import children's picture and colouring books from?

In the 12 months to August 2026, the largest suppliers were China (85%), Hong Kong SAR China (4%) and Vietnam (3%), out of total imports of £104.5m.

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