Subheading · Chapter 49 · Heading 4903
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £88.6m | 84.8% | +5.7% | |
| £4.1m | 3.9% | -52.9% | |
| £2.7m | 2.6% | +175.5% | |
| £2.4m | 2.3% | -24.9% | |
| £1.3m | 1.3% | -22.3% | |
| £1.3m | 1.2% | -20.7% | |
| £1m | 1% | +25.4% | |
| £1m | 1% | -34.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$55kUS$55k+US$1m+US$11m+> US$33m
Exports: 151
- China: US$1.1bn
- Germany: US$69m
- Poland: US$49m
- Hong Kong SAR China: US$38m
- India: US$33m
- United States: US$29m
- United Kingdom: US$28m
- Czechia: US$27m
- Netherlands: US$22m
- Italy: US$20m
- Malaysia: US$17m
- Belgium: US$14m
- Vietnam: US$14m
- France: US$12m
- Spain: US$11m
- Canada: US$10m
- Slovakia: US$5m
- Hungary: US$4m
- Thailand: US$4m
- Mexico: US$3m
- Singapore: US$3m
- Slovenia: US$3m
- Ireland: US$3m
- South Korea: US$3m
- Denmark: US$3m
- Latvia: US$3m
- Taiwan: US$3m
- Russia: US$3m
- Türkiye: US$3m
- Serbia: US$2m
- Lithuania: US$2m
- Austria: US$2m
- Australia: US$1m
- Costa Rica: US$1m
- United Arab Emirates: US$1m
- Sweden: US$1m
- Estonia: US$1m
- Brazil: US$992k
- Bulgaria: US$906k
- El Salvador: US$887k
- Greece: US$730k
- Japan: US$674k
- Sri Lanka: US$633k
- Croatia: US$576k
- Romania: US$552k
- Indonesia: US$514k
- Finland: US$510k
- Laos: US$504k
- Ukraine: US$487k
- South Africa: US$455k
- Guatemala: US$439k
- Switzerland: US$368k
- Cambodia: US$329k
- Tunisia: US$325k
- Bosnia & Herzegovina: US$249k
- Portugal: US$243k
- Argentina: US$231k
- Israel: US$198k
- Uruguay: US$192k
- Panama: US$178k
Trade value (US$) no reported trade < US$159kUS$159k+US$3m+US$13m+> US$57m
Imports: 197
- United States: US$547m
- United Kingdom: US$130m
- Germany: US$106m
- Hong Kong SAR China: US$73m
- France: US$70m
- Canada: US$57m
- Netherlands: US$56m
- Poland: US$42m
- South Korea: US$38m
- Australia: US$32m
- Austria: US$26m
- Italy: US$26m
- Japan: US$23m
- Brazil: US$21m
- Czechia: US$20m
- Spain: US$20m
- Belgium: US$19m
- Ireland: US$15m
- Greece: US$14m
- Bulgaria: US$13m
- Malaysia: US$12m
- Switzerland: US$12m
- Slovakia: US$11m
- Hungary: US$11m
- Romania: US$10m
- Mexico: US$9m
- Kazakhstan: US$9m
- Sweden: US$9m
- Denmark: US$9m
- Portugal: US$7m
- Russia: US$6m
- South Africa: US$6m
- Türkiye: US$6m
- Croatia: US$5m
- Singapore: US$5m
- Norway: US$5m
- Finland: US$5m
- Saudi Arabia: US$4m
- United Arab Emirates: US$4m
- Indonesia: US$4m
- Israel: US$4m
- Slovenia: US$4m
- India: US$4m
- Taiwan: US$3m
- Argentina: US$3m
- Lithuania: US$3m
- New Zealand: US$3m
- Chile: US$3m
- Serbia: US$3m
- Estonia: US$2m
- Colombia: US$2m
- Guatemala: US$2m
- Thailand: US$2m
- Nicaragua: US$2m
- Madagascar: US$2m
- Philippines: US$2m
- Panama: US$2m
- Luxembourg: US$2m
- Costa Rica: US$2m
- Bosnia & Herzegovina: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.1bn | 70.9% | |
| 2 | US$69m | 4.4% | |
| 3 | US$49m | 3.1% | |
| 4 | US$38m | 2.4% | |
| 5 | US$33m | 2.1% | |
| 6 | US$29m | 1.8% | |
| 7 | US$28m | 1.8% | |
| 8 | US$27m | 1.7% | |
| 9 | US$22m | 1.4% | |
| 10 | US$20m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$547m | 34.9% | |
| 2 | US$130m | 8.3% | |
| 3 | US$106m | 6.7% | |
| 4 | US$73m | 4.7% | |
| 5 | US$70m | 4.4% | |
| 6 | US$57m | 3.6% | |
| 7 | US$56m | 3.5% | |
| 8 | US$42m | 2.7% | |
| 9 | US$38m | 2.4% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2007 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 26% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2023 | ||
| 2.5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 12% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 20% | 2020 · HS 2012 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 4903.00 | unchanged |
| 2012 | 4903.00 | unchanged |
| 2007 | 4903.00 | unchanged |
| 2002 | 4903.00 | unchanged |
| 1996 | 4903.00 | unchanged |
| 1992 | 4903.00 | unchanged |
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
The tariff classification of Aqua Doodle Books from China
- N355963 U.S. CBP
The tariff classification of children’s soft books from China
- N353635 U.S. CBP
The tariff classification of children’s books from China
- N353863 U.S. CBP
The tariff classification of adult’s and children’s books from China
- N349774 U.S. CBP
The tariff classification of books from China
- N348898 U.S. CBP
The tariff classification of a drawing activity kit from China
- 600016554 HMRC
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
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
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
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
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
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.