Subheading · Chapter 49 · Heading 4907
4907.00: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title
Unused postage and revenue stamps
4907.00 is the HS subheading for unused postage and revenue stamps, under heading 4907 in chapter 49.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4907 00 10 00 Postage, revenue and similar stamps Free
- 4907 00 30 00 Banknotes Free
- 4907 00 90 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
- 2023 No. 1203
- Documents
- 9062
Import requirements 2
- 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
- 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
- Tariff lines
- on 1 of 3 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 |
|---|---|---|---|
| £1.9m | 25.5% | +37,285.2% | |
| £1.6m | 21.1% | +28.3% | |
| £1m | 13.5% | +49.4% | |
| £914k | 12.3% | -37.8% | |
| £427k | 5.7% | -53.2% | |
| £390k | 5.2% | -86.1% | |
| £310k | 4.2% | -27% | |
| £161k | 2.2% | -86% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$98kUS$98k+US$3m+US$28m+> US$118m
Exports: 197
- Malta: US$282m
- Germany: US$243m
- China: US$164m
- France: US$151m
- Malaysia: US$130m
- Australia: US$118m
- Mexico: US$105m
- United States: US$103m
- United Kingdom: US$96m
- Bahamas: US$95m
- Switzerland: US$77m
- Morocco: US$72m
- Italy: US$67m
- Bulgaria: US$64m
- Canada: US$53m
- Taiwan: US$42m
- Netherlands: US$37m
- Hong Kong SAR China: US$32m
- United Arab Emirates: US$30m
- Sri Lanka: US$28m
- Portugal: US$28m
- Poland: US$24m
- Indonesia: US$22m
- South Africa: US$22m
- Bahrain: US$20m
- Zambia: US$17m
- Brazil: US$17m
- Israel: US$16m
- Singapore: US$14m
- Iraq: US$13m
- Sweden: US$10m
- Austria: US$10m
- Guatemala: US$10m
- India: US$9m
- Belgium: US$7m
- Japan: US$7m
- Czechia: US$6m
- Thailand: US$6m
- Romania: US$5m
- Philippines: US$5m
- Albania: US$4m
- Russia: US$4m
- New Zealand: US$4m
- South Korea: US$4m
- Venezuela: US$4m
- Norway: US$4m
- Spain: US$4m
- Georgia: US$3m
- Congo - Kinshasa: US$3m
- Lithuania: US$3m
- Vietnam: US$3m
- Mozambique: US$2m
- Egypt: US$2m
- Senegal: US$2m
- Mongolia: US$2m
- Kyrgyzstan: US$2m
- Ireland: US$2m
- Denmark: US$1m
- Malawi: US$1m
- Finland: US$1m
Trade value (US$) no reported trade < US$2mUS$2m+US$8m+US$26m+> US$77m
Imports: 200
- China: US$263m
- Philippines: US$203m
- United States: US$203m
- Nigeria: US$173m
- Argentina: US$155m
- Morocco: US$77m
- Angola: US$58m
- France: US$49m
- Ghana: US$47m
- Germany: US$46m
- Uganda: US$45m
- Malaysia: US$43m
- Tanzania: US$41m
- Malawi: US$41m
- Kenya: US$34m
- India: US$30m
- Congo - Kinshasa: US$28m
- South Africa: US$26m
- Guatemala: US$26m
- Bolivia: US$26m
- Chile: US$26m
- Hong Kong SAR China: US$25m
- Mozambique: US$24m
- South Korea: US$24m
- Iraq: US$24m
- Egypt: US$21m
- Dominican Republic: US$20m
- Libya: US$20m
- Belgium: US$20m
- Singapore: US$20m
- Sudan: US$19m
- United Kingdom: US$19m
- Switzerland: US$18m
- Peru: US$16m
- United Arab Emirates: US$15m
- Saudi Arabia: US$15m
- Jordan: US$15m
- Israel: US$15m
- Canada: US$14m
- Japan: US$13m
- Mexico: US$12m
- Rwanda: US$10m
- Congo - Brazzaville: US$10m
- South Sudan: US$10m
- Poland: US$10m
- Lithuania: US$10m
- Burundi: US$10m
- Bangladesh: US$9m
- Armenia: US$9m
- Qatar: US$8m
- Mongolia: US$8m
- Azerbaijan: US$7m
- Netherlands: US$7m
- Fiji: US$7m
- Nepal: US$7m
- Liberia: US$7m
- Suriname: US$6m
- Sierra Leone: US$6m
- Albania: US$6m
- Austria: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$282m | 12.1% | |
| 2 | US$243m | 10.4% | |
| 3 | US$164m | 7.1% | |
| 4 | US$151m | 6.5% | |
| 5 | US$130m | 5.6% | |
| 6 | US$118m | 5.1% | |
| 7 | US$105m | 4.5% | |
| 8 | US$103m | 4.4% | |
| 9 | US$96m | 4.1% | |
| 10 | US$95m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$263m | 11.3% | |
| 2 | US$203m | 8.7% | |
| 3 | US$203m | 8.7% | |
| 4 | US$173m | 7.4% | |
| 5 | US$155m | 6.6% | |
| 6 | US$77m | 3.3% | |
| 7 | US$58m | 2.5% | |
| 8 | US$49m | 2.1% | |
| 9 | US$47m | 2% | |
| 10 | US$46m | 2% |
Import duty on this product around the world 163
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.
- 4%median duty
- 61number of duty-free countries (MFN)
- 30%highest: Algeria, Madagascar, São Tomé & Príncipe
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 7.5% | 0% – 15% | 2021 · HS 2017 | |
| 10% | 0% – 20% | 2021 · HS 2007 | |
| 4% | 0% – 16% | 2023 · HS 2017 | |
| 5% | 0% – 7.5% | 2023 | |
| 8% | 0% – 12% | 2021 · HS 2012 | |
| 2.5% | 0% – 5% | 2023 | |
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 18% | 5% – 45% | 2022 | |
| 0% | 2023 | ||
| 18% | 10% – 25% | 2023 · HS 2017 | |
| 10% | 0% – 20% | 2022 · HS 2017 | |
| 5% | 0% – 7.5% | 2021 · HS 2017 | |
| 10% | 0% – 20% | 2023 | |
| 0% | 2023 | ||
| 10% | 2022 | ||
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 8.8% | 5% – 10% | 2022 | |
| 1.5% | 0% – 15% | 2023 | |
| 4% | 0% – 16% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 17% | 10% – 30% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 11% | 0% – 22% | 2021 · HS 2002 | |
| 17% | 10% – 30% | 2023 | |
| 17% | 10% – 30% | 2023 | |
| 2% | 0% – 6% | 2023 · HS 2017 | |
| 2.4% | 0% – 6% | 2023 | |
| 11% | 0% – 15% | 2023 · HS 2017 | |
| 5% | 2021 · HS 2017 | ||
| 17% | 10% – 30% | 2023 | |
| 0% | 2022 · HS 2017 | ||
| 7% | 0% – 14% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 11% | 0% – 20% | 2023 | |
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 5.7% | 0% – 10% | 2019 · HS 2017 | |
| 5% | 0% – 15% | 2022 | |
| 17% | 10% – 30% | 2023 | |
| 1.5% | 0% – 15% | 2023 | |
| 10% | 0% – 20% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 17% | 10% – 30% | 2023 | |
| 0% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 8% | 0% – 20% | 2023 · HS 2012 | |
| 5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 5% | 2020 · HS 2017 | ||
| 5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 8% | 5% – 15% | 2020 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 3.8% | 0% – 5% | 2023 | |
| 5% | 0% – 10% | 2023 | |
| 0% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 5% | 0% – 7.5% | 2021 · HS 2017 | |
| 5% | 2023 · HS 2017 | ||
| 3.8% | 0% – 10% | 2020 · HS 2017 | |
| 1.5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 13% | 0% – 25% | 2021 · HS 2017 | |
| 10% | 0% – 20% | 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 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 16% | 2.5% – 40% | 2023 | |
| 2.5% | 2023 | ||
| 2.5% | 0% – 3% | 2023 · HS 2017 | |
| 1.5% | 0% – 15% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 13% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 9.5% | 3% – 16% | 2023 | |
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 4% | 0% – 16% | 2023 · HS 2017 | |
| 4.5% | 0% – 6% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 0% – 7.5% | 2021 · HS 2017 | |
| 5% | 0% – 10% | 2023 | |
| 12% | 0% – 20% | 2020 · HS 2017 | |
| 20% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 6.7% | 5% – 10% | 2023 · HS 2017 | |
| 15% | 2023 · HS 2017 | ||
| 1.5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 12% | 0% – 20% | 2023 | |
| 13% | 0% – 25% | 2023 | |
| 10% | 0% – 20% | 2023 · HS 2012 | |
| 0% | 2021 · HS 2017 | ||
| 10% | 0% – 20% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 0% – 20% | 2023 · HS 2007 | |
| 0% | 2023 | ||
| 20% | 2020 · HS 2012 | ||
| 7.5% | 0% – 10% | 2021 · HS 2012 | |
| 5% | 0% – 10% | 2023 | |
| 3.3% | 0% – 10% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 0% – 20% | 2023 · HS 2012 | |
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 4% | 0% – 16% | 2023 · HS 2017 | |
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 6.4% | 0% – 16% | 2023 · HS 2017 | |
| 6.7% | 0% – 20% | 2023 | |
| 0% | 2021 · HS 2012 | ||
| 1.3% | 0% – 5% | 2017 · HS 2017 | |
| 5% | 0% – 15% | 2023 | |
| 0% | 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
- 89283 Unused postage, revenue/similar stamps of current/new issue in the country in which they have,/will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share/bond certificates & similar documents of title
- End use (BEC Rev. 5)
- Intermediate goods · BEC 811210
- CPC 2.1 product
- 32610 Unused postage, revenue or similar stamps; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title
- ISIC Rev. 4 activity
- 5310 Postal activities6411 Central banking
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4907.00 | unchanged |
| 2012 | 4907.00 | unchanged |
| 2007 | 4907.00 | unchanged |
| 2002 | 4907.00 | unchanged |
| 1996 | 4907.00 | unchanged |
| 1992 | 4907.00 | unchanged |
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.
- N347045 U.S. CBP
The tariff classification of paper packaging components and a registration card from Cambodia or China.
- 600013545 HMRC
Stamped paper. A security printed paper stamp or label bearing a hologram intended to be applied to Tobacco or Alcohol products. The printed paper label and its hot stamped foil hologram is made of polyurethane, polyester and aluminium layers. It is supplied in multiples of 500 in stack form. The…
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.
-
Update to Russia and Belarus Additional Duties Following Technical Fix – 18 May 2026
Trade Tariff news 6302 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 4907.00 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4907.00 covers 3 tariff lines and the duty is duty-free.
156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of unused postage and revenue stamps into the UK came to £7.4m between September 2025 and August 2026 (down 41% on the year before); Hong Kong SAR China supplied 26%, followed by Poland.
In 2024, countries exported unused postage and revenue stamps worth US$2.3bn (+8.6% year on year).
The largest exporter was Malta (US$282m), followed by Germany.
Products classified here
Questions and answers
What is the HS code for unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title?
Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title fall under HS subheading 4907.00, part of heading 4907, in section X of the Harmonized System.
What is the import duty on unused postage, revenue or similar stamps of… in the UK?
Under the UK Global Tariff, imports under 4907.00 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 unused postage, revenue or similar stamps of… in the EU?
Under the EU Combined Nomenclature, imports under 4907.00 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 unused postage, revenue or similar stamps of…?
Malta, with US$282m in 2024 (12.1% of world exports).
Which countries can export unused postage and revenue stamps 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 unused postage and revenue stamps?
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 unused postage and revenue stamps from?
In the 12 months to August 2026, the largest suppliers were Hong Kong SAR China (26%), Poland (21%) and Italy (14%), out of total imports of £7.4m.
Typical products
Everyday names, not part of the legal text.