Subheading · Chapter 49 · Heading 4904
4904.00: Music, printed or in manuscript, whether or not bound or illustrated
4904.00 is a six-digit subheading of heading 4904, music, printed or in manuscript, whether or not bound or illustrated, chapter 49.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4904 00 00 00 Music, printed or in manuscript, whether or not bound or illustrated
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
- 2023 No. 1203
- Documents
- 9062
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 |
|---|---|---|---|
 United States | £2.4m | 42.4% | +43.1% |
| United Kingdom | £953k | 17% | -28.8% |
 Germany | £947k | 16.9% | -67.2% |
 Netherlands | £607k | 10.8% | +29.5% |
 Malaysia | £173k | 3.1% | +99.5% |
 Austria | £148k | 2.6% | -42.3% |
 Italy | £107k | 1.9% | -15.7% |
 China | £69k | 1.2% | +1,908.5% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria Free General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$15kUS$15k+US$128k+US$1m+> US$13m
Exports: 102
- Germany: US$18m
- United States: US$16m
- United Kingdom: US$13m
- Netherlands: US$10m
- Switzerland: US$2m
- Austria: US$2m
- Japan: US$2m
- Hungary: US$2m
- France: US$1m
- India: US$1m
- China: US$838k
- Belgium: US$832k
- South Korea: US$825k
- Malaysia: US$742k
- Italy: US$709k
- Poland: US$379k
- Australia: US$234k
- Slovenia: US$196k
- Canada: US$184k
- Norway: US$176k
- Czechia: US$157k
- Russia: US$128k
- South Africa: US$127k
- Denmark: US$105k
- Finland: US$90k
- Sweden: US$88k
- Türkiye: US$79k
- Singapore: US$77k
- Croatia: US$67k
- Lithuania: US$62k
- Spain: US$59k
- Brazil: US$58k
- Taiwan: US$55k
- Greece: US$45k
- United Arab Emirates: US$44k
- Ireland: US$30k
- Colombia: US$29k
- Slovakia: US$28k
- Israel: US$25k
- Argentina: US$24k
- Vietnam: US$23k
- Latvia: US$18k
- Macao SAR China: US$17k
- Hong Kong SAR China: US$15k
- Malta: US$14k
- New Zealand: US$9k
- Bosnia & Herzegovina: US$9k
- Bulgaria: US$7k
- Indonesia: US$7k
- Serbia: US$6k
- Costa Rica: US$5k
- Iceland: US$5k
- Portugal: US$5k
- Mexico: US$4k
- Philippines: US$4k
- Kazakhstan: US$4k
- Georgia: US$3k
- Romania: US$3k
- Bahrain: US$3k
- Guatemala: US$2k
Trade value (US$) no reported trade < US$16kUS$16k+US$191k+US$1m+> US$5m
Imports: 149
- United Kingdom: US$10m
- France: US$9m
- Germany: US$9m
- United States: US$7m
- Canada: US$5m
- Netherlands: US$4m
- Hong Kong SAR China: US$3m
- Japan: US$3m
- Switzerland: US$2m
- Austria: US$2m
- Singapore: US$1m
- Poland: US$1m
- China: US$1m
- South Korea: US$1m
- Malaysia: US$1m
- Australia: US$1m
- Italy: US$1m
- Norway: US$1m
- Denmark: US$873k
- Spain: US$841k
- Czechia: US$659k
- South Africa: US$621k
- Thailand: US$619k
- Belgium: US$598k
- Philippines: US$538k
- Taiwan: US$481k
- Ireland: US$475k
- New Zealand: US$366k
- Indonesia: US$354k
- Greece: US$352k
- Sweden: US$323k
- Finland: US$323k
- United Arab Emirates: US$265k
- Brazil: US$210k
- Slovenia: US$191k
- Hungary: US$173k
- Cyprus: US$168k
- India: US$163k
- Israel: US$102k
- Iceland: US$99k
- Mexico: US$99k
- Slovakia: US$97k
- Luxembourg: US$91k
- Türkiye: US$82k
- Malta: US$79k
- Portugal: US$79k
- Congo - Kinshasa: US$74k
- Nigeria: US$74k
- Chile: US$68k
- Latvia: US$65k
- Bulgaria: US$55k
- Vietnam: US$54k
- Sri Lanka: US$53k
- Estonia: US$51k
- Croatia: US$51k
- Argentina: US$46k
- Kenya: US$38k
- Peru: US$37k
- Kuwait: US$34k
- Guatemala: US$33k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$18m | 24.3% |
| 2 | United States | US$16m | 20.7% |
| 3 | United Kingdom | US$13m | 17.8% |
| 4 | Netherlands | US$10m | 13.6% |
| 5 | Switzerland | US$2m | 3.2% |
| 6 | Austria | US$2m | 3.1% |
| 7 | Japan | US$2m | 2.6% |
| 8 |  Hungary | US$2m | 2% |
| 9 |  France | US$1m | 2% |
| 10 |  India | US$1m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$10m | 13.7% |
| 2 | France | US$9m | 12.3% |
| 3 | Germany | US$9m | 11.6% |
| 4 | United States | US$7m | 8.9% |
| 5 | Canada | US$5m | 6.4% |
| 6 | Netherlands | US$4m | 4.8% |
| 7 |  Hong Kong SAR China | US$3m | 4.4% |
| 8 | Japan | US$3m | 4.3% |
| 9 | Switzerland | US$2m | 3% |
| 10 | Austria | US$2m | 2.8% |
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, Algeria, Iran
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 0% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 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 | 0% | 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 | 0% | 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 | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 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 | 0% | 2023 | |
 Indonesia | 0% | 2023 | |
 Iran | 26% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 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 | 10% | 0% – 20% | 2023 |
 Malawi | 10% | 2021 · HS 2017 | |
| Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 0% | 2023 | |
 Mauritania | 0% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Morocco | 10% | 2.5% – 18% | 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 | 5% | 2023 | |
 Niger | 0% | 2023 | |
| Nigeria | 0% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 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 | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 0% | 2023 · HS 2017 | |
 Vietnam | 5% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 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
- 89285 Music, printed/in manuscript, whether/not bound/illustrated
- End use (BEC Rev. 5)
- Consumption goods · BEC 613202
- CPC 2.1 product
- 32520 Music, printed or in manuscript
- ISIC Rev. 4 activity
- 5920 Sound recording and music publishing activities
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4904.00 | unchanged |
| 2012 | 4904.00 | unchanged |
| 2007 | 4904.00 | unchanged |
| 2002 | 4904.00 | unchanged |
| 1996 | 4904.00 | unchanged |
| 1992 | 4904.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N331623 U.S. CBP
The tariff classification of a music guide from Slovenia
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.
- Tariff change
Update to Russia and Belarus Additional Duties Following Technical Fix – 18 May 2026
Trade Tariff news 6302 · Source: trade-tariff.service.gov.uk
The EU Combined Nomenclature has one tariff line for subheading 4904.00; the duty is duty-free.
Subheading 4904.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is duty-free.
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 £5.6m (down 24% on the year before), at an average of £25.35 per kg; United States supplied 42%, followed by United Kingdom.
World trade in these goods reached US$76m in 2024, up 3.8% on 2023.
Germany was the largest exporter with 24.3% of the total, ahead of the United States.
Questions and answers
What is the HS code for music, printed or in manuscript, whether or not bound or illustrated?
Music, printed or in manuscript, whether or not bound or illustrated fall under HS subheading 4904.00, part of heading 4904, in section X of the Harmonized System.
What is the import duty on music, printed or in manuscript in the EU?
Under the EU Combined Nomenclature, imports under 4904.00 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 music, printed or in manuscript in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 4904.00 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 music, printed or in manuscript?
Germany, with US$18m in 2024 (24.3% of world exports).
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 United States (42%), United Kingdom (17%) and Germany (17%), out of total imports of £5.6m.