Subheading · Chapter 94 · Heading 9401
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$115kUS$115k+US$5m+US$62m+> US$216m
Exports: 139
- China: US$471m
- Czechia: US$445m
- Germany: US$422m
- Poland: US$319m
- United States: US$216m
- Mexico: US$177m
- Türkiye: US$161m
- Italy: US$129m
- Spain: US$116m
- France: US$77m
- Hungary: US$75m
- Portugal: US$65m
- United Kingdom: US$62m
- Thailand: US$62m
- Romania: US$51m
- Japan: US$49m
- India: US$43m
- Sweden: US$33m
- Belgium: US$29m
- Canada: US$28m
- Slovakia: US$27m
- Morocco: US$25m
- Netherlands: US$25m
- Indonesia: US$22m
- South Korea: US$15m
- Austria: US$13m
- Denmark: US$10m
- Philippines: US$10m
- Tunisia: US$8m
- Finland: US$6m
- Bulgaria: US$6m
- Egypt: US$5m
- Malaysia: US$5m
- Taiwan: US$5m
- Brazil: US$4m
- Vietnam: US$4m
- Uzbekistan: US$4m
- Israel: US$4m
- Australia: US$3m
- South Africa: US$3m
- Albania: US$3m
- Estonia: US$3m
- North Macedonia: US$3m
- Bosnia & Herzegovina: US$2m
- Greece: US$2m
- New Zealand: US$2m
- Lithuania: US$2m
- Switzerland: US$2m
- Slovenia: US$2m
- Russia: US$2m
- Hong Kong SAR China: US$2m
- United Arab Emirates: US$1m
- Argentina: US$1m
- Norway: US$834k
- Singapore: US$687k
- Latvia: US$641k
- Colombia: US$485k
- Ireland: US$473k
- Kenya: US$469k
- Pakistan: US$363k
Trade value (US$) no reported trade < US$346kUS$346k+US$6m+US$44m+> US$101m
Imports: 205
- Germany: US$593m
- United States: US$308m
- Spain: US$180m
- France: US$176m
- Czechia: US$149m
- Canada: US$114m
- India: US$101m
- Brazil: US$92m
- United Kingdom: US$91m
- Iran: US$90m
- Slovakia: US$90m
- Belgium: US$89m
- Austria: US$75m
- Vietnam: US$68m
- Italy: US$67m
- Japan: US$65m
- Mexico: US$63m
- Sweden: US$55m
- Poland: US$54m
- Netherlands: US$53m
- United Arab Emirates: US$44m
- Morocco: US$44m
- Australia: US$44m
- Hungary: US$34m
- China: US$33m
- Malaysia: US$32m
- Algeria: US$30m
- South Korea: US$29m
- Taiwan: US$27m
- Finland: US$26m
- Thailand: US$25m
- Egypt: US$24m
- Indonesia: US$21m
- Slovenia: US$16m
- Switzerland: US$15m
- Russia: US$14m
- Chile: US$13m
- Türkiye: US$12m
- Denmark: US$12m
- Israel: US$12m
- South Africa: US$11m
- Romania: US$11m
- Uruguay: US$10m
- Portugal: US$9m
- Kazakhstan: US$9m
- Ukraine: US$8m
- Uzbekistan: US$8m
- Norway: US$7m
- Ireland: US$7m
- Philippines: US$6m
- North Macedonia: US$6m
- Lithuania: US$6m
- New Zealand: US$5m
- Tunisia: US$5m
- Azerbaijan: US$5m
- Singapore: US$4m
- Cambodia: US$4m
- Serbia: US$4m
- Hong Kong SAR China: US$4m
- Latvia: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of seats and parts of seats from Canada.
- 600015719 HMRC
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
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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$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.