Subheading · Chapter 94 · Heading 9401

9401.20

9401.20: Seats of a kind used for motor vehicles

Motor vehicle seats

9401.20 is the HS subheading for motor vehicle seats, under heading 9401 in chapter 94.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9401 20 00 00 Seats of a kind used for motor vehicles 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£70.7m+14.3% · previous 12 months
Average import price£19.65 per kg
Jan 2024: £7.1mFeb 2024: £7.4mMar 2024: £6.6mApr 2024: £6.2mMay 2024: £6.2mJun 2024: £6.7mJul 2024: £6.5mAug 2024: £4mSept 2024: £6mOct 2024: £5.9mNov 2024: £4.5mDec 2024: £4.5mJan 2025: £5mFeb 2025: £5.1mMar 2025: £6.6mApr 2025: £4.6mMay 2025: £4.3mJun 2025: £5.4mJul 2025: £6.4mAug 2025: £3.4mSept 2025: £4.4mOct 2025: £5.5mNov 2025: £5.6mDec 2025: £5mJan 2026: £4.3mFeb 2026: £6mMar 2026: £5.7mApr 2026: £5.8mMay 2026: £6.6mJun 2026: £9mJul 2026: £7.6mAug 2026: £5.2m 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 £21.5m 30.5% +19.9%
Germany £19m 26.9% +18.1%
Türkiye £8.2m 11.6% +428.4%
China £4.7m 6.7% +17.9%
France £4.6m 6.5% +0.1%
Poland £4m 5.7% -22.7%
Spain £1.8m 2.6% -61.6%
Denmark £1.4m 1.9% +19.7%

Same subheading in other tariffs

World trade in 2024

9401.20 · US$3.3bn

Trade value (US$) no reported trade < US$115kUS$115k+US$5m+US$62m+> US$216m

Exports: 139
  1. China: US$471m
  2. Czechia: US$445m
  3. Germany: US$422m
  4. Poland: US$319m
  5. United States: US$216m
  6. Mexico: US$177m
  7. Türkiye: US$161m
  8. Italy: US$129m
  9. Spain: US$116m
  10. France: US$77m
  11. Hungary: US$75m
  12. Portugal: US$65m
  13. United Kingdom: US$62m
  14. Thailand: US$62m
  15. Romania: US$51m
  16. Japan: US$49m
  17. India: US$43m
  18. Sweden: US$33m
  19. Belgium: US$29m
  20. Canada: US$28m
  21. Slovakia: US$27m
  22. Morocco: US$25m
  23. Netherlands: US$25m
  24. Indonesia: US$22m
  25. South Korea: US$15m
  26. Austria: US$13m
  27. Denmark: US$10m
  28. Philippines: US$10m
  29. Tunisia: US$8m
  30. Finland: US$6m
  31. Bulgaria: US$6m
  32. Egypt: US$5m
  33. Malaysia: US$5m
  34. Taiwan: US$5m
  35. Brazil: US$4m
  36. Vietnam: US$4m
  37. Uzbekistan: US$4m
  38. Israel: US$4m
  39. Australia: US$3m
  40. South Africa: US$3m
  41. Albania: US$3m
  42. Estonia: US$3m
  43. North Macedonia: US$3m
  44. Bosnia & Herzegovina: US$2m
  45. Greece: US$2m
  46. New Zealand: US$2m
  47. Lithuania: US$2m
  48. Switzerland: US$2m
  49. Slovenia: US$2m
  50. Russia: US$2m
  51. Hong Kong SAR China: US$2m
  52. United Arab Emirates: US$1m
  53. Argentina: US$1m
  54. Norway: US$834k
  55. Singapore: US$687k
  56. Latvia: US$641k
  57. Colombia: US$485k
  58. Ireland: US$473k
  59. Kenya: US$469k
  60. Pakistan: US$363k

Top exporters

RankCountryValueShare
1 China US$471m 14.4%
2 Czechia US$445m 13.6%
3 Germany US$422m 12.9%
4 Poland US$319m 9.8%
5 United States US$216m 6.6%
6 Mexico US$177m 5.4%
7 Türkiye US$161m 4.9%
8 Italy US$129m 4%
9 Spain US$116m 3.5%
10 France US$77m 2.4%

Top importers

RankCountryValueShare
1 Germany US$593m 18.1%
2 United States US$308m 9.4%
3 Spain US$180m 5.5%
4 France US$176m 5.4%
5 Czechia US$149m 4.6%
6 Canada US$114m 3.5%
7 India US$101m 3.1%
8 Brazil US$92m 2.8%
9 United Kingdom US$91m 2.8%
10 Iran US$90m 2.8%

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.

  • 13%median duty
  • 16number of duty-free countries (MFN)
  • 40%highest: Bolivia, Morocco, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 13% 5% – 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 30% 0% – 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 13% 5% – 20% 2022 · HS 2017
Belarus 11%* 2021 · HS 2017
Belize 13% 5% – 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 27% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7.7% 0% – 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 13% 10% – 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 3.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 13% 5% – 20% 2023 · HS 2012
Guatemala 13% 10% – 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 13% 5% – 20% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 13% 10% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 25% 2023
Indonesia 10% 2023
Iran 20% 2020 · HS 2017
Israel 10% 2022 · HS 2017
Jamaica 10% 0% – 20% 2023
Japan 0% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 11%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 30% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 2.8%* 1.9% – 3.8% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 30% 2023
Maldives 25% 0% – 50% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 0% – 30% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 0% – 30% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 13% 10% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 35% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 10% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 23% 15% – 30% 2023
Qatar 5% 2023
Russia 11%* 11% – 11% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 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 25% 2023
St Lucia 13% 5% – 20% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 13% 5% – 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 13% 5% – 20% 2023 · HS 2007
Switzerland 3.4%* 2.3% – 4.5% 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 13% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 10% 0% – 20% 2023 · HS 2012
Türkiye 3.7% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 10%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.3% 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
82112 Seats of a kind used for motor vehicles
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
38111 Seats, primarily with metal frames
ISIC Rev. 4 activity
2930 Manufacture of parts and accessories for motor vehicles
3020 Manufacture of railway locomotives and rolling stock
3030 Manufacture of air and spacecraft and related machinery
3100 Manufacture of furniture

Earlier HS editions

HSCode
20179401.20unchanged
20129401.20unchanged
20079401.20unchanged
20029401.20unchanged
19969401.20unchanged
19929401.20unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N280336 U.S. CBP 16 November 2016 · 9401.20.00.00

    The tariff classification of seats and parts of seats from Canada.

  • 600015719 HMRC 16 June 2026 – 15 June 2029 · 9401 20 00 00

    A kit containing the components required for a trained individual to make a custom moulded racing car seat. The kit is comprised of a bag of bead with a connection tap, bottles of clear resin and brown resin, covering material and strips of edging tape. Supplied as either a large or small size. T…

  • 600012393 HMRC 13 February 2025 – 12 February 2028 · 9401 20 00 00

    Seats for the use within the rear of an ambulance. The seats include an integrated child seat with seat belt. Made with a seamless vinyl finish. Steel frame with foam cushioning. Supplied either with or without pedestal or base. Can be supplied with or without seat pad occupant sensors and…

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

The UK Global Tariff has one tariff line for subheading 9401.20; the duty is 2%.

Subheading 9401.20 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.

174 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 2%.

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

Imports of motor vehicle seats into the UK came to £70.7m between September 2025 and August 2026 (up 14% on the year before); Italy supplied 31%, followed by Germany.

In 2024, countries exported motor vehicle seats worth US$3.3bn (−4.7% year on year).

The largest exporter was China (US$471m), followed by the Czechia.

Products classified here

Questions and answers

What is the HS code for seats of a kind used for motor vehicles?

Seats of a kind used for motor vehicles fall under HS subheading 9401.20, part of heading 9401, in section XX of the Harmonized System.

What is the import duty on seats of a kind used for motor vehicles in the UK?

Under the UK Global Tariff, imports under 9401.20 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 seats of a kind used for motor vehicles in the EU?

Under the EU Combined Nomenclature, imports under 9401.20 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most seats of a kind used for motor vehicles?

China, with US$471m in 2024 (14.4% of world exports).

Which countries can export motor vehicle seats to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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 motor vehicle seats?

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 motor vehicle seats from?

In the 12 months to August 2026, the largest suppliers were Italy (31%), Germany (27%) and Türkiye (12%), out of total imports of £70.7m.

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Typical products

Everyday names, not part of the legal text.