Subheading · Chapter 83 · Heading 8304
8304.00: 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
8304.00 is a six-digit subheading of heading 8304, filing cabinets, card-index cabinets, paper trays, paper rests, pen trays…, chapter 83.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8304 00 00 00 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
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
- Russia, Ukraine
- Legal act
- S.I. 2019/855, S.I. 2022/395
- Documents
- 9011
- 9022
- 9064
- 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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 |
| DCTS Standard | Indonesia | 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 |
|---|---|---|---|
| £6.4m | 79.7% | +8.5% | |
| £375k | 4.7% | +74.8% | |
| £364k | 4.6% | +13.5% | |
| £230k | 2.9% | +89.2% | |
| £171k | 2.1% | +16.4% | |
| £80k | 1% | +44% | |
| £45k | 0.6% | -52.3% | |
| £42k | 0.5% | +0.2% |
Same subheading in other tariffs
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 | US$229m | 69.8% | |
| 2 | US$9m | 2.7% | |
| 3 | US$8m | 2.6% | |
| 4 | US$7m | 2.3% | |
| 5 | US$7m | 2.1% | |
| 6 | US$6m | 1.8% | |
| 7 | US$5m | 1.6% | |
| 8 | US$5m | 1.6% | |
| 9 | US$5m | 1.5% | |
| 10 | US$4m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$105m | 31.9% | |
| 2 | US$15m | 4.6% | |
| 3 | US$13m | 4.1% | |
| 4 | US$12m | 3.7% | |
| 5 | US$10m | 2.9% | |
| 6 | US$9m | 2.9% | |
| 7 | US$8m | 2.4% | |
| 8 | US$8m | 2.3% | |
| 9 | US$7m | 2.3% | |
| 10 | US$7m | 2.2% |
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.
- 15%median duty
- 11number of duty-free countries (MFN)
- 45%highest: Bahamas, Morocco, Sudan
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 8.3% | 5% – 10% | 2021 · HS 2007 | |
| 16% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 8.3% | 5% – 10% | 2022 · HS 2017 | |
| 15% | 2021 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 | |
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 20% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 6.5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 9% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 · HS 2017 | |
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 2.7% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 · HS 2012 | |
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 8.3% | 5% – 10% | 2023 · HS 2017 | |
| 5% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 32% | 2020 · HS 2017 | ||
| 8% | 2022 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 | |
| 3.1% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 35%* | 2023 | ||
| 25% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 12%* | 6.5% – 18% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 5.4% | 3% – 15% | 2023 · HS 2017 | |
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 8% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 13% | 5% – 15% | 2023 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 8% | 2023 | ||
| 20% | 2023 | ||
| 8.3% | 5% – 10% | 2023 | |
| 6.7% | 0% – 10% | 2023 · HS 2012 | |
| 5% | 2021 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 | |
| 40% | 2021 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 · HS 2007 | |
| 16%* | 8.5% – 23% | 2023 | |
| 30% | 2020 · HS 2012 | ||
| 10% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 6.7% | 0% – 10% | 2023 · HS 2012 | |
| 28% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 | ||
| 3.9% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.2% | 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
- 89511 Filing cabinets, card index cabinets, paper trays, paper rests, pen trays, office-stamp stands & similar office/desk equipment, of base metal (other than office furniture of group 821)
- End use (BEC Rev. 5)
- Capital goods · BEC 312010
- CPC 2.1 product
- 42994 Paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture
- ISIC Rev. 4 activity
- 2599 Manufacture of other fabricated metal products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8304.00 | unchanged |
| 2012 | 8304.00 | unchanged |
| 2007 | 8304.00 | unchanged |
| 2002 | 8304.00 | unchanged |
| 1996 | 8304.00 | unchanged |
| 1992 | 8304.00 | 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.
The EU Combined Nomenclature has one tariff line for subheading 8304.00; the duty is 2.7%.
Subheading 8304.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is 2.7%.
In the 12 months to August 2026, the UK imported these goods worth £8m (up 9% on the year before), at an average of £4.32 per kg; China supplied 80%, followed by Spain.
World trade in these 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.
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 subheading 8304.00, part of heading 8304, 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 8304.00 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 8304.00 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).
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were China (80%), Spain (5%) and Sweden (5%), out of total imports of £8m.