Subheading · Chapter 49 · Heading 4908
4908.90: Transfers (decalcomanias), other
Official description Other
Subheading 4908.90 belongs to heading 4908 (transfers (decalcomanias)) in chapter 49.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4908 90 00 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
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
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) | — | 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 |
|---|---|---|---|
 Germany | £10.4m | 33.4% | +175.3% |
 Türkiye | £3.4m | 10.8% | +16.6% |
 United States | £3m | 9.5% | +21% |
 Norway | £2.8m | 9% | -3.7% |
 Ireland | £2.2m | 7% | -19.4% |
 Italy | £2.1m | 6.7% | +36.6% |
 Vietnam | £1.7m | 5.4% | +84.1% |
 China | £1.6m | 5% | +5.9% |
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 Third-country duty 1 tariff line 
Mexico 5% – 35% Third-country duty 5 tariff lines · average 24% 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 3 tariff lines 
Peru Free – 6% Third-country duty 2 tariff lines · average 3% 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 8 tariff lines 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$65kUS$65k+US$3m+US$13m+> US$61m
Exports: 145
- Germany: US$221m
- China: US$184m
- Taiwan: US$137m
- Japan: US$82m
- United States: US$61m
- Italy: US$51m
- Hong Kong SAR China: US$46m
- United Kingdom: US$23m
- Vietnam: US$19m
- Mexico: US$17m
- Austria: US$16m
- France: US$16m
- Switzerland: US$13m
- Norway: US$13m
- Spain: US$12m
- Brazil: US$11m
- Ireland: US$11m
- Türkiye: US$11m
- Honduras: US$11m
- South Korea: US$10m
- Slovenia: US$10m
- El Salvador: US$10m
- Canada: US$9m
- Netherlands: US$8m
- Cambodia: US$8m
- Poland: US$8m
- Thailand: US$6m
- Hungary: US$5m
- Portugal: US$4m
- Lithuania: US$4m
- Sri Lanka: US$4m
- Sweden: US$3m
- Belgium: US$3m
- India: US$3m
- Denmark: US$2m
- Czechia: US$2m
- Croatia: US$1m
- Singapore: US$1m
- Malaysia: US$1m
- South Africa: US$896k
- Australia: US$861k
- Finland: US$835k
- Indonesia: US$752k
- Romania: US$572k
- United Arab Emirates: US$526k
- Greece: US$435k
- Peru: US$378k
- New Zealand: US$359k
- Guatemala: US$355k
- Argentina: US$349k
- Bulgaria: US$338k
- Israel: US$296k
- Bangladesh: US$260k
- Serbia: US$216k
- Russia: US$190k
- Colombia: US$185k
- Andorra: US$179k
- Costa Rica: US$170k
- Chile: US$169k
- Slovakia: US$139k
Trade value (US$) no reported trade < US$368kUS$368k+US$3m+US$16m+> US$49m
Imports: 199
- United States: US$108m
- Vietnam: US$89m
- China: US$89m
- Mexico: US$54m
- Germany: US$50m
- France: US$49m
- Indonesia: US$38m
- Thailand: US$37m
- Netherlands: US$32m
- Switzerland: US$25m
- Cambodia: US$25m
- Bangladesh: US$25m
- United Kingdom: US$24m
- Hong Kong SAR China: US$21m
- Türkiye: US$20m
- Brazil: US$20m
- Italy: US$19m
- Japan: US$17m
- India: US$16m
- Malaysia: US$16m
- Canada: US$15m
- Poland: US$14m
- Jordan: US$14m
- Romania: US$13m
- Spain: US$13m
- South Korea: US$12m
- Hungary: US$11m
- United Arab Emirates: US$10m
- Belgium: US$10m
- Austria: US$9m
- Nicaragua: US$9m
- Guatemala: US$7m
- Czechia: US$7m
- Sri Lanka: US$7m
- Egypt: US$7m
- Singapore: US$6m
- Australia: US$6m
- Saudi Arabia: US$5m
- Portugal: US$5m
- Taiwan: US$5m
- Colombia: US$5m
- Russia: US$4m
- El Salvador: US$4m
- Croatia: US$4m
- Philippines: US$4m
- Morocco: US$3m
- Greece: US$3m
- Peru: US$3m
- Tunisia: US$3m
- Myanmar (Burma): US$3m
- Ecuador: US$3m
- Pakistan: US$3m
- Kenya: US$3m
- Ireland: US$3m
- Serbia: US$2m
- Denmark: US$2m
- Lesotho: US$2m
- Honduras: US$2m
- Georgia: US$2m
- Argentina: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$221m | 20.7% |
| 2 | China | US$184m | 17.2% |
| 3 | Taiwan | US$137m | 12.8% |
| 4 | Japan | US$82m | 7.6% |
| 5 | United States | US$61m | 5.8% |
| 6 | Italy | US$51m | 4.8% |
| 7 |  Hong Kong SAR China | US$46m | 4.3% |
| 8 | United Kingdom | US$23m | 2.2% |
| 9 | Vietnam | US$19m | 1.8% |
| 10 | Mexico | US$17m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$108m | 10.1% |
| 2 | Vietnam | US$89m | 8.4% |
| 3 | China | US$89m | 8.4% |
| 4 | Mexico | US$54m | 5.1% |
| 5 | Germany | US$50m | 4.7% |
| 6 |  France | US$49m | 4.6% |
| 7 |  Indonesia | US$38m | 3.5% |
| 8 |  Thailand | US$37m | 3.5% |
| 9 |  Netherlands | US$32m | 3% |
| 10 | Switzerland | US$25m | 2.4% |
Import duty on this product around the world 165
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.
- 10%median duty
- 34number of duty-free countries (MFN)
- 45%highest: Bahamas, Ecuador, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 26% | 15% – 30% | 2023 |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 10% | 5% – 15% | 2023 |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6% | 2023 | |
 Colombia | 10% | 5% – 15% | 2023 · HS 2017 |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 10% | 5% – 15% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 10% | 5% – 15% | 2023 |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.5%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 20% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 5% – 15% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 7.5% | 2.5% – 18% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 10% | 5% – 15% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 3% | 0% – 6% | 2023 · HS 2017 |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 10% | 5% – 15% | 2023 |
 South Korea | 0% | 2023 | |
 Sri Lanka | 10% | 0% – 20% | 2023 |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 6% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 3.8%* | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 10% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
| Vietnam | 15% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 89241 Transfers (decalcomanias)
- End use (BEC Rev. 5)
- Consumption goods · BEC 813202
- CPC 2.1 product
- 32630 Transfers (decalcomanias) and printed calendars
- ISIC Rev. 4 activity
- 5819 Other publishing activities
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4908.90 | unchanged |
| 2012 | 4908.90 | unchanged |
| 2007 | 4908.90 | unchanged |
| 2002 | 4908.90 | unchanged |
| 1996 | 4908.90 | unchanged |
| 1992 | 4908.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 15
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.
- N353018 U.S. CBP
The tariff classification of Valentine’s Day cards with novelty items from China
- N343061 U.S. CBP
The tariff classification of temporary tattoos and nail stickers from Taiwan
- N334784 U.S. CBP
The tariff classification of books containing temporary tattoos from China
- N333863 U.S. CBP
The tariff classification of a temporary tattoo from China
- N317957 U.S. CBP
The tariff classification of a zombie kit from an unknown country
- N317457 U.S. CBP
The tariff classification of a “7 Days of Tattoos” kit from China
15 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 4908.90; the duty is duty-free.
Subheading 4908.90 is a single line in the EU Combined Nomenclature, where 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.
Imports of these goods into the UK came to £31.2m between September 2025 and August 2026 (up 45% on the year before); Germany supplied 33%, followed by Türkiye.
In 2024, countries exported these goods worth US$1bn (+0.5% year on year).
The largest exporter was Germany (US$221m), followed by China.
Questions and answers
What is the HS code for transfers (decalcomanias), other?
Transfers (decalcomanias), other fall under HS subheading 4908.90, part of heading 4908, in section X of the Harmonized System.
What is the import duty on transfers (decalcomanias), other in the UK?
Under the UK Global Tariff, imports under 4908.90 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 transfers (decalcomanias), other in the EU?
Under the EU Combined Nomenclature, imports under 4908.90 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 transfers (decalcomanias), other?
Germany, with US$221m in 2024 (20.7% of world exports).
Which countries can export these goods 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.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Germany (33%), Türkiye (11%) and United States (10%), out of total imports of £31.2m.