Subheading · Chapter 49 · Heading 4907

4907.00

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

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4907 00 10 00 Postage, revenue and similar stamps Free
  2. 4907 00 30 00 Banknotes Free
  3. 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 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£7.4m-40.8% · previous 12 months
Average import price£162.16 per kg
Jan 2024: £374kFeb 2024: £351kMar 2024: £1.2mApr 2024: £409kMay 2024: £375kJun 2024: £1.3mJul 2024: £431kAug 2024: £625kSept 2024: £1.7mOct 2024: £717kNov 2024: £1.6mDec 2024: £1.2mJan 2025: £1.3mFeb 2025: £1.2mMar 2025: £713kApr 2025: £1.4mMay 2025: £311kJun 2025: £1.7mJul 2025: £391kAug 2025: £446kSept 2025: £2.2mOct 2025: £792kNov 2025: £1mDec 2025: £215kJan 2026: £556kFeb 2026: £337kMar 2026: £361kApr 2026: £351kMay 2026: £212kJun 2026: £437kJul 2026: £763kAug 2026: £220k 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
Hong Kong SAR China £1.9m 25.5% +37,285.2%
Poland £1.6m 21.1% +28.3%
Italy £1m 13.5% +49.4%
France £914k 12.3% -37.8%
Spain £427k 5.7% -53.2%
Czechia £390k 5.2% -86.1%
Portugal £310k 4.2% -27%
Germany £161k 2.2% -86%

Same subheading in other tariffs

World trade in 2024

4907.00 · US$2.3bn

Trade value (US$) no reported trade < US$98kUS$98k+US$3m+US$28m+> US$118m

Exports: 197
  1. Malta: US$282m
  2. Germany: US$243m
  3. China: US$164m
  4. France: US$151m
  5. Malaysia: US$130m
  6. Australia: US$118m
  7. Mexico: US$105m
  8. United States: US$103m
  9. United Kingdom: US$96m
  10. Bahamas: US$95m
  11. Switzerland: US$77m
  12. Morocco: US$72m
  13. Italy: US$67m
  14. Bulgaria: US$64m
  15. Canada: US$53m
  16. Taiwan: US$42m
  17. Netherlands: US$37m
  18. Hong Kong SAR China: US$32m
  19. United Arab Emirates: US$30m
  20. Sri Lanka: US$28m
  21. Portugal: US$28m
  22. Poland: US$24m
  23. Indonesia: US$22m
  24. South Africa: US$22m
  25. Bahrain: US$20m
  26. Zambia: US$17m
  27. Brazil: US$17m
  28. Israel: US$16m
  29. Singapore: US$14m
  30. Iraq: US$13m
  31. Sweden: US$10m
  32. Austria: US$10m
  33. Guatemala: US$10m
  34. India: US$9m
  35. Belgium: US$7m
  36. Japan: US$7m
  37. Czechia: US$6m
  38. Thailand: US$6m
  39. Romania: US$5m
  40. Philippines: US$5m
  41. Albania: US$4m
  42. Russia: US$4m
  43. New Zealand: US$4m
  44. South Korea: US$4m
  45. Venezuela: US$4m
  46. Norway: US$4m
  47. Spain: US$4m
  48. Georgia: US$3m
  49. Congo - Kinshasa: US$3m
  50. Lithuania: US$3m
  51. Vietnam: US$3m
  52. Mozambique: US$2m
  53. Egypt: US$2m
  54. Senegal: US$2m
  55. Mongolia: US$2m
  56. Kyrgyzstan: US$2m
  57. Ireland: US$2m
  58. Denmark: US$1m
  59. Malawi: US$1m
  60. Finland: US$1m

Top exporters

RankCountryValueShare
1 Malta US$282m 12.1%
2 Germany US$243m 10.4%
3 China US$164m 7.1%
4 France US$151m 6.5%
5 Malaysia US$130m 5.6%
6 Australia US$118m 5.1%
7 Mexico US$105m 4.5%
8 United States US$103m 4.4%
9 United Kingdom US$96m 4.1%
10 Bahamas US$95m 4.1%

Top importers

RankCountryValueShare
1 China US$263m 11.3%
2 Philippines US$203m 8.7%
3 United States US$203m 8.7%
4 Nigeria US$173m 7.4%
5 Argentina US$155m 6.6%
6 Morocco US$77m 3.3%
7 Angola US$58m 2.5%
8 France US$49m 2.1%
9 Ghana US$47m 2%
10 Germany 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 countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 5% 0% – 10% 2023 · HS 2017
Anguilla 7.5% 0% – 15% 2021 · HS 2017
Antigua & Barbuda 10% 0% – 20% 2021 · HS 2007
Argentina 4% 0% – 16% 2023 · HS 2017
Armenia 5% 0% – 7.5% 2023
Aruba 8% 0% – 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 2.5% 0% – 5% 2023 · HS 2017
Bahamas 18% 5% – 45% 2022
Bahrain 0% 2023
Bangladesh 18% 10% – 25% 2023 · HS 2017
Barbados 10% 0% – 20% 2022 · HS 2017
Belarus 5% 0% – 7.5% 2021 · HS 2017
Belize 10% 0% – 20% 2023
Benin 0% 2023
Bhutan 10% 2022
Bolivia 15% 10% – 20% 2023 · HS 2017
Bosnia & Herzegovina 8.8% 5% – 10% 2022
Botswana 1.5% 0% – 15% 2023
Brazil 4% 0% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 0% 2023
Burundi 5% 0% – 10% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 17% 10% – 30% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 11% 0% – 22% 2021 · HS 2002
Central African Republic 17% 10% – 30% 2023
Chad 17% 10% – 30% 2023
Chile 2% 0% – 6% 2023 · HS 2017
China 2.4% 0% – 6% 2023
Colombia 11% 0% – 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 17% 10% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 0% – 14% 2023
Côte d’Ivoire 0% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 10% 0% – 20% 2023 · HS 2017
Dominican Republic 11% 0% – 20% 2023
Ecuador 10% 0% – 20% 2023 · HS 2017
Egypt 5.7% 0% – 10% 2019 · HS 2017
El Salvador 5% 0% – 15% 2022
Equatorial Guinea 17% 10% – 30% 2023
Eswatini 1.5% 0% – 15% 2023
Ethiopia 10% 0% – 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
Gabon 17% 10% – 30% 2023
Gambia 0% 2023
Georgia 0% 2022 · HS 2017
Ghana 0% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 8% 0% – 20% 2023 · HS 2012
Guatemala 5% 0% – 15% 2023
Guinea 0% 2023
Guinea-Bissau 0% 2023
Guyana 10% 0% – 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 8% 5% – 15% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 10% 0% – 20% 2023
Japan 0% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 3.8% 0% – 5% 2023
Kenya 5% 0% – 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 5% 0% – 7.5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 3.8% 0% – 10% 2020 · HS 2017
Lesotho 1.5% 0% – 15% 2023
Liberia 0% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 13% 0% – 25% 2021 · HS 2017
Malaysia 10% 0% – 20% 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
Montserrat 5% 0% – 10% 2023 · HS 2017
Morocco 16% 2.5% – 40% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 2.5% 0% – 3% 2023 · HS 2017
Namibia 1.5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 13% 0% – 15% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 15% 2023
Niger 0% 2023
Nigeria 0% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 9.5% 3% – 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 4% 0% – 16% 2023 · HS 2017
Peru 4.5% 0% – 6% 2023 · HS 2017
Philippines 5% 2023
Qatar 0% 2023
Russia 5% 0% – 7.5% 2021 · HS 2017
Rwanda 5% 0% – 10% 2023
Samoa 12% 0% – 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 0% 2023
Seychelles 0% 2023
Sierra Leone 0% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 6.7% 5% – 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 1.5% 0% – 15% 2023
South Korea 0% 2023
Sri Lanka 12% 0% – 20% 2023
St Kitts & Nevis 13% 0% – 25% 2023
St Lucia 10% 0% – 20% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 10% 0% – 20% 2023
Sudan 10% 2021 · HS 2017
Suriname 10% 0% – 20% 2023 · HS 2007
Switzerland 0% 2023
Syria 20% 2020 · HS 2012
Tajikistan 7.5% 0% – 10% 2021 · HS 2012
Tanzania 5% 0% – 10% 2023
Thailand 3.3% 0% – 10% 2023
Togo 0% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 10% 0% – 20% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 5% 0% – 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 4% 0% – 16% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 6.4% 0% – 16% 2023 · HS 2017
Vietnam 6.7% 0% – 20% 2023
Wallis & Futuna 0% 2021 · HS 2012
Yemen 1.3% 0% – 5% 2017 · HS 2017
Zambia 5% 0% – 15% 2023
Zimbabwe 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 activities
6411 Central banking

Earlier HS editions

HSCode
20174907.00unchanged
20124907.00unchanged
20074907.00unchanged
20024907.00unchanged
19964907.00unchanged
19924907.00unchanged

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 1 April 2025 · 4907.00.00.00

    The tariff classification of paper packaging components and a registration card from Cambodia or China.

  • 600013545 HMRC 11 August 2025 – 10 August 2028 · 4907 00 10 00

    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.

  1. GB 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

Rule changes →

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.

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Typical products

Everyday names, not part of the legal text.