Subheading · Chapter 83 · Heading 8304

8304.00

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

Customs duty standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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 schemeCountriesRate
standard rate (no agreement)—
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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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
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

last 12 months£8m+8.9% · previous 12 months
Average import price£4.32 per kg
Jan 2024: £646kFeb 2024: £808kMar 2024: £742kApr 2024: £362kMay 2024: £604kJun 2024: £401kJul 2024: £563kAug 2024: £506kSept 2024: £710kOct 2024: £562kNov 2024: £877kDec 2024: £603kJan 2025: £561kFeb 2025: £625kMar 2025: £697kApr 2025: £492kMay 2025: £516kJun 2025: £609kJul 2025: £498kAug 2025: £607kSept 2025: £587kOct 2025: £928kNov 2025: £620kDec 2025: £957kJan 2026: £614kFeb 2026: £691kMar 2026: £956kApr 2026: £346kMay 2026: £660kJun 2026: £655kJul 2026: £573kAug 2026: £424k 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
China £6.4m 79.7% +8.5%
Spain £375k 4.7% +74.8%
Sweden £364k 4.6% +13.5%
United States £230k 2.9% +89.2%
Taiwan £171k 2.1% +16.4%
India £80k 1% +44%
Italy £45k 0.6% -52.3%
Ireland £42k 0.5% +0.2%

Same subheading in other tariffs

World trade in 2024

8304.00 · US$328m

Trade value (US$) no reported trade < US$36kUS$36k+US$542k+US$4m+> US$7m

Exports: 131
  1. China: US$229m
  2. Singapore: US$9m
  3. Germany: US$8m
  4. Netherlands: US$7m
  5. United Kingdom: US$7m
  6. Poland: US$6m
  7. Cambodia: US$5m
  8. France: US$5m
  9. Italy: US$5m
  10. Tunisia: US$4m
  11. United States: US$4m
  12. Lithuania: US$4m
  13. Sweden: US$4m
  14. Spain: US$3m
  15. Taiwan: US$2m
  16. India: US$2m
  17. Belgium: US$2m
  18. Saudi Arabia: US$2m
  19. Thailand: US$2m
  20. Czechia: US$1m
  21. Denmark: US$1m
  22. South Africa: US$1m
  23. Hong Kong SAR China: US$1m
  24. Japan: US$1m
  25. Malaysia: US$1m
  26. Austria: US$917k
  27. Greece: US$791k
  28. Slovakia: US$634k
  29. South Korea: US$605k
  30. Indonesia: US$582k
  31. United Arab Emirates: US$556k
  32. Vietnam: US$542k
  33. Romania: US$523k
  34. Canada: US$514k
  35. Ireland: US$484k
  36. Türkiye: US$473k
  37. Australia: US$396k
  38. Finland: US$389k
  39. Switzerland: US$369k
  40. Bulgaria: US$316k
  41. Egypt: US$255k
  42. Russia: US$252k
  43. New Zealand: US$228k
  44. Slovenia: US$194k
  45. Hungary: US$179k
  46. Norway: US$169k
  47. Portugal: US$164k
  48. Brazil: US$154k
  49. Latvia: US$104k
  50. Mexico: US$97k
  51. Croatia: US$86k
  52. El Salvador: US$85k
  53. Luxembourg: US$75k
  54. Bosnia & Herzegovina: US$66k
  55. Philippines: US$58k
  56. Guatemala: US$55k
  57. Moldova: US$55k
  58. Serbia: US$53k
  59. Côte d’Ivoire: US$48k
  60. Colombia: US$44k

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

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 countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 8.3% 5% – 10% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 15% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 8.3% 5% – 10% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 8.3% 5% – 10% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 9% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 8.3% 5% – 10% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 8.3% 5% – 10% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 8.3% 5% – 10% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 10% 2023
Iran 32% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 8.3% 5% – 10% 2023
Japan 3.1% 2023
Jordan 5% 2023
Kazakhstan 15% 2023
Kenya 35%* 2023
Kiribati 25% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 6.5% – 18% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 10% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 5.4% 3% – 15% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 15% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 13% 5% – 15% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 8.3% 5% – 10% 2023
St Lucia 6.7% 0% – 10% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 8.3% 5% – 10% 2023
Sudan 40% 2021 · HS 2017
Suriname 8.3% 5% – 10% 2023 · HS 2007
Switzerland 16%* 8.5% – 23% 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 6.7% 0% – 10% 2023 · HS 2012
Türkiye 28% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 3.9% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20178304.00unchanged
20128304.00unchanged
20078304.00unchanged
20028304.00unchanged
19968304.00unchanged
19928304.00unchanged

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.

  • N336185 U.S. CBP 15 November 2023 · 8304.00.00.00

    The tariff classification of a computer monitor stand from China.

  • N304665 U.S. CBP 3 July 2019 · 8304.00.00.00

    The tariff classification of monitor mounts and stands from China

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.

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