Subheading · Chapter 93 · Heading 9305

9305.20

9305.20: Of shotguns or rifles of heading 9303

9305.20 is a six-digit subheading of heading 9305, parts and accessories of articles of headings 9301 to 9304, chapter 93.

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9305 20 00 00 Of shotguns or rifles of heading 9303 2%
  2. 9305 20 00 10 Shotgun barrels 2%
  3. 9305 20 00 90 Other 2%

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
    2022 No. 598
    Documents
    • 9014

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlHealth and Safety Executive Import Licensing Firearms and Ammunition
    Applies to goods from
    all countries
    Legal act
    Firearms Act 1968 (as amended)
    Documents
    • 9020
    • 9026
    • 9044
    • 9023
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Iraq, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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
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
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–Chile agreement Chile Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia 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–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–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia 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–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£10.7m+10.5% · previous 12 months
Average import price£100.75 per kg
Jan 2024: £868kFeb 2024: £782kMar 2024: £749kApr 2024: £798kMay 2024: £775kJun 2024: £878kJul 2024: £962kAug 2024: £1.1mSept 2024: £780kOct 2024: £731kNov 2024: £641kDec 2024: £905kJan 2025: £517kFeb 2025: £824kMar 2025: £591kApr 2025: £1.2mMay 2025: £903kJun 2025: £1.1mJul 2025: £946kAug 2025: £484kSept 2025: £602kOct 2025: £910kNov 2025: £715kDec 2025: £815kJan 2026: £535kFeb 2026: £1.2mMar 2026: £933kApr 2026: £1.2mMay 2026: £762kJun 2026: £1mJul 2026: £1.2mAug 2026: £735k 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
Italy £2.9m 26.8% +30.7%
United States £1.8m 16.8% +2.6%
Germany £1.5m 14.2% -25.6%
China £1.1m 10% +2.3%
United Kingdom £695k 6.5% +113.1%
Canada £557k 5.2% +7.6%
Norway £488k 4.6% +134.7%
Finland £464k 4.4% +68.3%

Same subheading in other tariffs

World trade in 2024

9305.20 · US$642m

Trade value (US$) no reported trade < US$409kUS$409k+US$6m+US$33m+> US$65m

Exports: 86
  1. United States: US$90m
  2. Italy: US$72m
  3. Germany: US$65m
  4. Canada: US$56m
  5. China: US$52m
  6. Portugal: US$44m
  7. Japan: US$39m
  8. Taiwan: US$33m
  9. Türkiye: US$33m
  10. India: US$19m
  11. Mexico: US$16m
  12. Spain: US$15m
  13. Norway: US$14m
  14. Czechia: US$10m
  15. Belgium: US$10m
  16. Israel: US$9m
  17. Bulgaria: US$8m
  18. Austria: US$7m
  19. Finland: US$7m
  20. France: US$6m
  21. United Kingdom: US$6m
  22. South Korea: US$4m
  23. Sweden: US$3m
  24. Hong Kong SAR China: US$2m
  25. Switzerland: US$2m
  26. Slovakia: US$2m
  27. Poland: US$2m
  28. Thailand: US$1m
  29. Slovenia: US$1m
  30. Lithuania: US$1m
  31. Denmark: US$1m
  32. New Zealand: US$1m
  33. Hungary: US$881k
  34. Serbia: US$826k
  35. Netherlands: US$822k
  36. Estonia: US$729k
  37. Jordan: US$723k
  38. Colombia: US$647k
  39. Croatia: US$530k
  40. Brazil: US$442k
  41. Kyrgyzstan: US$409k
  42. Myanmar (Burma): US$361k
  43. Ukraine: US$336k
  44. Cambodia: US$334k
  45. Australia: US$227k
  46. South Africa: US$218k
  47. Romania: US$200k
  48. Pakistan: US$185k
  49. Vietnam: US$168k
  50. Indonesia: US$152k
  51. Latvia: US$114k
  52. Cyprus: US$103k
  53. Luxembourg: US$82k
  54. Bosnia & Herzegovina: US$70k
  55. Russia: US$67k
  56. Azerbaijan: US$44k
  57. Ireland: US$38k
  58. Argentina: US$27k
  59. Greece: US$21k
  60. Philippines: US$18k

Top exporters

RankCountryValueShare
1 United States US$90m 13.9%
2 Italy US$72m 11.2%
3 Germany US$65m 10.1%
4 Canada US$56m 8.7%
5 China US$52m 8.2%
6 Portugal US$44m 6.9%
7 Japan US$39m 6.1%
8 Taiwan US$33m 5.2%
9 Türkiye US$33m 5.1%
10 India US$19m 3%

Top importers

RankCountryValueShare
1 United States US$321m 50%
2 Germany US$36m 5.7%
3 Portugal US$29m 4.5%
4 Canada US$29m 4.5%
5 Ukraine US$15m 2.4%
6 France US$15m 2.3%
7 Czechia US$14m 2.1%
8 United Kingdom US$13m 2%
9 Italy US$12m 1.9%
10 Austria US$12m 1.8%

Binding rulings for similar goods 36

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.

  • N351245 U.S. CBP 21 July 2025 · 9305.20.80.60

    The tariff classification of muzzle brakes from Sweden

  • N344551 U.S. CBP 17 December 2024 · 9305.20.80.60

    The tariff classification of unfinished firearm suppressor blanks from New Zealand

  • N327949 U.S. CBP 16 September 2022 · 9305.20.80.60

    The tariff classification of shooting bags from Cambodia

  • N317033 U.S. CBP 22 January 2021 · 9305.20.80.60

    The tariff classification of Finger Stops from China

  • N293262 U.S. CBP 5 February 2018 · 9305.20.80.60

    The tariff classification of brass catchers from China

  • N284730 U.S. CBP 18 April 2017 · 9305.20.80.60

    The tariff classification of steel shooting targets and stand brackets from Canada

  • 600014638 HMRC 11 March 2026 – 10 March 2029 · 9305 20 00 90

    The product is legs for bipods and tripods. The legs have spring-assisted technology that allows for easy one-handed height adjustment and make stable platforms on uneven surfaces. The tungsten carbide tips and tethered synthetic boots provide grip on any terrain. Legs are made from 7075 aluminium…

  • 600014639 HMRC 11 March 2026 – 10 March 2029 · 9305 20 00 90

    The product is tripod legs; these can be attached and detached. They are designed to be used with firearms of various types. You can use these as a trekking pole, and it maintains your balance over walking mountain or over rough terrains. The material is aluminium and carbon fibre and are…

  • 600014387 HMRC 24 December 2025 – 23 December 2028 · 9305 20 00 90

    A lightweight metal bipod used to support a rifle, with fixed height legs available in 3 lengths, mini, standard or long. The bipod can be used for different shooting positions and terrains, and the product’s size and light weight allows it to be carried in a pocket, holster or back-pack. It is…

  • 600014389 HMRC 24 December 2025 – 23 December 2028 · 9305 20 00 90

    A head attachment for tripods which retro fits to any tripod or shooting stick system with a 1/4” or 3/8” UNC thread. It is used in conjunction with an adapter to fit a rifle or optic to the tripod. The product is aimed at the market using a rifle, and uses an attachment system to enable hunters…

  • 600014395 HMRC 19 December 2025 – 18 December 2028 · 9305 20 00 90

    A Sentinel Tripod Configurable as a monopod, bipod or tripod, the multifunctional tripod negates the roughest of terrains to ensure a stable shooting platform for a broad range of rifles as well as optical devices. With the magnetic attachment system, the tripod delivers a smooth and stable…

  • 600014396 HMRC 19 December 2025 – 18 December 2028 · 9305 20 00 90

    A Classic Picatinny Adapter is designed to be used with rifles while hunting for stability. The Classic Picatinny Adapter enables the companies products including bipods, ascent, hoplite, tripods and heads to be attached and detached in seconds to rifles with M1913 Mil-Std Picatinny accessory rails.

36 rulings in total for this code

In the UK Global Tariff, subheading 9305.20 covers 2 tariff lines and the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 9305.20; the duty is 2.7%.

Goods from 83 countries can enter the UK at a preferential rate instead of the standard 2%; 83 of them pay no duty at all, for example under European Union or OCTs.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £10.7m (up 11% on the year before), at an average of £100.75 per kg; Italy supplied 27%, followed by United States.

World trade in these goods reached US$642m in 2024, down 0.9% on 2023.

The United States was the largest exporter with 13.9% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for of shotguns or rifles of heading 9303?

Of shotguns or rifles of heading 9303 fall under HS subheading 9305.20, part of heading 9305, in section XIX of the Harmonized System.

What is the import duty on of shotguns or rifles of heading 9303 in the UK?

Under the UK Global Tariff, imports under 9305.20 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on of shotguns or rifles of heading 9303 in the EU?

Under the EU Combined Nomenclature, imports under 9305.20 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 of shotguns or rifles of heading 9303?

The United States, with US$90m in 2024 (13.9% of world exports).

Which countries can export these goods to the UK duty-free?

83 countries pay no duty under a trade agreement or preference scheme, among them partners under European Union, OCTs, Central America. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (27%), United States (17%) and Germany (14%), out of total imports of £10.7m.