Heading · Chapter 83
8304: Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
Heading 8304 has no further six-digit division: the whole heading is subheading 8304.00, in chapter 83 (miscellaneous articles of base metal).
Duty rates compared
UK specific or compound duty Third-country duty 1 tariff line 
EU 2.7% Third-country duty 1 tariff line 
Türkiye 2.7% Third-country duty 1 tariff line 
USA 3.9% General (MFN) 1 tariff line 
Canada 6.5% General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 3.1% General (MFN) 1 tariff line 
Taiwan 6.8% General (MFN) 1 tariff line 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$36kUS$36k+US$542k+US$4m+> US$7m
Exports: 131
- China: US$229m
- Singapore: US$9m
- Germany: US$8m
- Netherlands: US$7m
- United Kingdom: US$7m
- Poland: US$6m
- Cambodia: US$5m
- France: US$5m
- Italy: US$5m
- Tunisia: US$4m
- United States: US$4m
- Lithuania: US$4m
- Sweden: US$4m
- Spain: US$3m
- Taiwan: US$2m
- India: US$2m
- Belgium: US$2m
- Saudi Arabia: US$2m
- Thailand: US$2m
- Czechia: US$1m
- Denmark: US$1m
- South Africa: US$1m
- Hong Kong SAR China: US$1m
- Japan: US$1m
- Malaysia: US$1m
- Austria: US$917k
- Greece: US$791k
- Slovakia: US$634k
- South Korea: US$605k
- Indonesia: US$582k
- United Arab Emirates: US$556k
- Vietnam: US$542k
- Romania: US$523k
- Canada: US$514k
- Ireland: US$484k
- Türkiye: US$473k
- Australia: US$396k
- Finland: US$389k
- Switzerland: US$369k
- Bulgaria: US$316k
- Egypt: US$255k
- Russia: US$252k
- New Zealand: US$228k
- Slovenia: US$194k
- Hungary: US$179k
- Norway: US$169k
- Portugal: US$164k
- Brazil: US$154k
- Latvia: US$104k
- Mexico: US$97k
- Croatia: US$86k
- El Salvador: US$85k
- Luxembourg: US$75k
- Bosnia & Herzegovina: US$66k
- Philippines: US$58k
- Guatemala: US$55k
- Moldova: US$55k
- Serbia: US$53k
- Côte d’Ivoire: US$48k
- Colombia: US$44k
Trade value (US$) no reported trade < US$212kUS$212k+US$897k+US$3m+> US$8m
Imports: 210
- United States: US$105m
- Germany: US$15m
- France: US$13m
- Japan: US$12m
- Thailand: US$10m
- United Kingdom: US$9m
- Poland: US$8m
- Indonesia: US$8m
- Spain: US$7m
- United Arab Emirates: US$7m
- Netherlands: US$7m
- Italy: US$6m
- Belgium: US$6m
- Canada: US$5m
- Singapore: US$4m
- Australia: US$4m
- Philippines: US$4m
- Russia: US$4m
- Saudi Arabia: US$4m
- South Korea: US$3m
- Mexico: US$3m
- Switzerland: US$3m
- Austria: US$3m
- Hong Kong SAR China: US$3m
- Vietnam: US$3m
- Ireland: US$3m
- Cambodia: US$2m
- Czechia: US$2m
- Sweden: US$2m
- India: US$2m
- Denmark: US$2m
- Iraq: US$2m
- Greece: US$2m
- Brazil: US$1m
- Malaysia: US$1m
- Chile: US$1m
- Slovakia: US$1m
- Peru: US$1m
- Ghana: US$1m
- Norway: US$1m
- Türkiye: US$1m
- Mongolia: US$1m
- Hungary: US$1m
- Finland: US$1m
- Pakistan: US$1m
- Israel: US$1m
- Egypt: US$1m
- Kyrgyzstan: US$1m
- Romania: US$954k
- China: US$940k
- Portugal: US$921k
- Estonia: US$906k
- Colombia: US$897k
- Iceland: US$895k
- Ukraine: US$862k
- Nigeria: US$852k
- Taiwan: US$848k
- Belarus: US$798k
- Algeria: US$782k
- Qatar: US$781k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$229m | 69.8% |
| 2 |  Singapore | US$9m | 2.7% |
| 3 |  Germany | US$8m | 2.6% |
| 4 |  Netherlands | US$7m | 2.3% |
| 5 | United Kingdom | US$7m | 2.1% |
| 6 |  Poland | US$6m | 1.8% |
| 7 |  Cambodia | US$5m | 1.6% |
| 8 |  France | US$5m | 1.6% |
| 9 |  Italy | US$5m | 1.5% |
| 10 |  Tunisia | US$4m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$105m | 31.9% |
| 2 | Germany | US$15m | 4.6% |
| 3 | France | US$13m | 4.1% |
| 4 | Japan | US$12m | 3.7% |
| 5 |  Thailand | US$10m | 2.9% |
| 6 | United Kingdom | US$9m | 2.9% |
| 7 | Poland | US$8m | 2.4% |
| 8 |  Indonesia | US$8m | 2.3% |
| 9 |  Spain | US$7m | 2.3% |
| 10 |  United Arab Emirates | US$7m | 2.2% |
The EU Combined Nomenclature has one tariff line for heading 8304; the duty is 2.7%.
Heading 8304 is a single line in the Turkish Customs Tariff Schedule, where the duty is 2.7%.
The Harmonized Tariff Schedule of the United States has one tariff line for heading 8304; the duty is 3.9%.
Heading 8304 is a single line in the Customs Tariff of Canada, where the duty is 6.5%.
The Mexican Tariff (TIGIE) has one tariff line for heading 8304; the duty is 15%.
Heading 8304 is a single line in the Brazilian Tariff (NCM/TEC), where the duty is 14.4%.
The Argentine Tariff (NCM-SIM) has one tariff line for heading 8304; the duty is 16%.
Heading 8304 is a single line in the Customs Tariff of Peru, where the duty is 6%.
The Working Tariff Document of New Zealand has one tariff line for heading 8304; the duty is 5%.
Heading 8304 is a single line in the Customs Tariff Schedules of Japan, where the duty is 3.1%.
The Customs Import Tariff of Taiwan has one tariff line for heading 8304; the duty is 6.8%.
In the GCC Common Customs Tariff, heading 8304 covers 6 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) has one tariff line for heading 8304; the duty is duty-free.
Heading 8304 is a single line in the Customs Tariff of Norway, where the duty is duty-free.
The Customs Tariff of North Macedonia has one tariff line for heading 8304; the duty is 15%.
Heading 8304 is a single line in the ECOWAS Common External Tariff (Nigeria), where the duty is 20%.
World trade in heading 8304 goods reached US$328m in 2024, up 8.4% on 2023.
China was the largest exporter with 69.8% of the total, ahead of Singapore.
The United States imported the most (US$105m).
The United Kingdom ranked 5th among 131 exporters with US$7m.
The United Kingdom imported US$9m.
Products classified here
- desk racks, base metal
- paper rest, base metal
- paper trays, base metal
- paper weights - base metal
- racks, desk, of base metal
- cabinets, filing of base metal
- letter racks and trays of metal
- filing cabinets only, of base metal
- trays - for office use - base metal
- sorting boxes, office, of base metal
- office equipment and furniture (excluding chairs) of metal
Questions and answers
What is the HS code for filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403?
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 fall under HS heading 8304, part of chapter 83, in section XV of the Harmonized System.
What is the import duty on filing cabinets, card-index cabinets, paper… in the EU?
Under the EU Combined Nomenclature, imports under 8304 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on filing cabinets, card-index cabinets, paper… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 8304 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most filing cabinets, card-index cabinets, paper…?
China, with US$229m in 2024 (69.8% of world exports).