Subheading · Chapter 95 · Heading 9505

9505.10

9505.10: Articles for Christmas festivities

Christmas decorations

9505.10 is the HS subheading for christmas decorations, under heading 9505 in chapter 95.

What you pay

Importing into UK

Customs duty Free – 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9505 10 00 00 Articles for christmas festivities
  2. 9505 10 10 00 Of glass Free
  3. 9505 10 90 00 Of other materials 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 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 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)
  • Import control
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y038 Derogation from import prohibition by virtue of Article 14 of Council Regulation (EU) 2017/1509
    • Y962 Goods other than those described in Annex X (Statues) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 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£263.7m-1.9% · previous 12 months
Average import price£5.19 per kg
Jan 2024: £2mFeb 2024: £967kMar 2024: £901kApr 2024: £535kMay 2024: £888kJun 2024: £4mJul 2024: £8.1mAug 2024: £33.7mSept 2024: £55.3mOct 2024: £75.6mNov 2024: £47.7mDec 2024: £14.2mJan 2025: £1.2mFeb 2025: £1.3mMar 2025: £1.4mApr 2025: £1.1mMay 2025: £1.5mJun 2025: £4.1mJul 2025: £17.5mAug 2025: £48mSept 2025: £72.1mOct 2025: £64.7mNov 2025: £30.6mDec 2025: £8.8mJan 2026: £1.8mFeb 2026: £884kMar 2026: £998kApr 2026: £618kMay 2026: £1.6mJun 2026: £4.3mJul 2026: £21.3mAug 2026: £55.9m 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 £241.6m 91.6% -1.8%
India £6.1m 2.3% -8.1%
Poland £2.4m 0.9% +47.1%
Vietnam £2m 0.8% -15.6%
Cambodia £1.5m 0.6% +193.6%
Germany £1m 0.4% -39.2%
South Africa £1m 0.4% +14.3%
Hong Kong SAR China £855k 0.3% -37.7%

Same subheading in other tariffs

World trade in 2024

9505.10 · US$7bn

Trade value (US$) no reported trade < US$74kUS$74k+US$3m+US$18m+> US$78m

Exports: 175
  1. China: US$6bn
  2. Cambodia: US$174m
  3. Netherlands: US$130m
  4. India: US$120m
  5. Poland: US$78m
  6. Germany: US$73m
  7. Vietnam: US$60m
  8. Mexico: US$41m
  9. Thailand: US$40m
  10. France: US$26m
  11. Italy: US$22m
  12. Belgium: US$22m
  13. United States: US$22m
  14. Spain: US$20m
  15. Indonesia: US$18m
  16. Austria: US$18m
  17. Hong Kong SAR China: US$17m
  18. Philippines: US$17m
  19. Sri Lanka: US$17m
  20. Denmark: US$17m
  21. United Kingdom: US$16m
  22. Taiwan: US$16m
  23. Slovakia: US$13m
  24. Serbia: US$12m
  25. Ukraine: US$12m
  26. Greece: US$11m
  27. Hungary: US$9m
  28. Czechia: US$7m
  29. Myanmar (Burma): US$6m
  30. Sweden: US$6m
  31. Finland: US$5m
  32. Nepal: US$5m
  33. Canada: US$5m
  34. Slovenia: US$4m
  35. Portugal: US$4m
  36. Guatemala: US$4m
  37. Russia: US$3m
  38. Romania: US$3m
  39. South Africa: US$3m
  40. Estonia: US$3m
  41. Switzerland: US$2m
  42. Japan: US$2m
  43. Lithuania: US$2m
  44. Bulgaria: US$2m
  45. Colombia: US$1m
  46. Latvia: US$1m
  47. Ireland: US$1m
  48. Singapore: US$1m
  49. Türkiye: US$1m
  50. Panama: US$1m
  51. Malaysia: US$999k
  52. Chile: US$956k
  53. El Salvador: US$854k
  54. Egypt: US$725k
  55. Australia: US$680k
  56. Costa Rica: US$601k
  57. Tunisia: US$527k
  58. Bangladesh: US$523k
  59. Pakistan: US$498k
  60. Israel: US$460k

Top exporters

RankCountryValueShare
1 China US$6bn 83.8%
2 Cambodia US$174m 2.6%
3 Netherlands US$130m 1.9%
4 India US$120m 1.8%
5 Poland US$78m 1.1%
6 Germany US$73m 1.1%
7 Vietnam US$60m 0.9%
8 Mexico US$41m 0.6%
9 Thailand US$40m 0.6%
10 France US$26m 0.4%

Top importers

RankCountryValueShare
1 United States US$4bn 53.5%
2 United Kingdom US$300m 4.4%
3 Canada US$254m 3.7%
4 Netherlands US$232m 3.4%
5 Mexico US$217m 3.2%
6 Germany US$216m 3.2%
7 France US$161m 2.4%
8 Italy US$156m 2.3%
9 Australia US$116m 1.7%
10 Russia US$107m 1.6%

Import duty on this product around the world 164

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
  • 22number of duty-free countries (MFN)
  • 55%highest: Iran, Bahamas, Cape Verde

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 8% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 8% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 30% 2023
Brazil 20% 2023 · HS 2017
Brunei 10% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 40% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 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 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 1.4% 0% – 2.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 15% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 3.2% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 8% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 30% 2023
Liberia 20% 2023
Libya 30% 2021 · HS 2017
Liechtenstein 4.4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 13% 10% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 8% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
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 30% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 2.7%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 1.4% 0% – 2.7% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 1% 0% – 2% 2023
United States 0% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 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
89445 Other articles for Christmas festivities
End use (BEC Rev. 5)
Consumption goods · BEC 713202
CPC 2.1 product
38991 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
ISIC Rev. 4 activity
3290 Other manufacturing n.e.c.

Earlier HS editions

HSCode
20179505.10changed
20129505.10changed
20079505.10changed
20029505.10changed
19969505.10changed
19929505.10changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 259

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.

  • N362362 U.S. CBP 7 July 2026 · 9505.10.25.00

    The tariff classification of Christmas crackers from Afghanistan.

  • N360842 U.S. CBP 28 April 2026 · 9505.10.25.00

    The tariff classification of a Christmas decoration from China.

  • N360157 U.S. CBP 9 April 2026 · 9505.10.25.00

    The tariff classification of a Christmas decoration from China.

  • N359983 U.S. CBP 31 March 2026 · 9505.10.10.00

    The tariff classification of Christmas tree ornaments from China.

  • N359719 U.S. CBP 18 March 2026 · 9505.10.25.00

    The tariff classification of a Christmas decoration from China.

  • N358673 U.S. CBP 12 February 2026 · 9505.10.25.00

    The tariff classification of a Christmas decoration from China.

  • 600015739 HMRC 24 July 2026 – 23 July 2029 · 9505 10 90 00

    A set of two tabletop Christmas themed trees. The trees are made from green sisal; the large tree is approximately 33.66 cm in height, the small tree is approximately 27.62 cm in height. They both white tips on the sisal to represent snow. Each tree has a gold painted MDF base and a red polyester…

  • 600015740 HMRC 24 July 2026 – 23 July 2029 · 9505 10 90 00

    A Christmas themed tabletop decoration. Nine PVC (poly vinyl chloride) green pine trees of various heights are attached to a base constructed of plywood board and brown coloured rattan. LED lights are attached to the trees, these require two AA batteries (included). The decoration measures 56 cm x…

  • 600015741 HMRC 24 July 2026 – 23 July 2029 · 9505 10 90 00

    A musical nutcracker ornament. A painted nutcracker solider figurine standing on a drum, both are constructed from pinewood and MDF. Inside the drum is a musical box, once the key on the base is turned it plays ‘Wish you a merry Christmas’. As the tune plays the drumsticks within the nutcrackers…

  • 600015742 HMRC 24 July 2026 – 23 July 2029 · 9505 10 90 00

    A hanging Christmas decoration. A white plywood house with a red roof and door; it has 2 green polyester pine trees either side. At the top is a jute cord loop which is used to hang the decoration on a Christmas tree. The ornament measures 145 mm x 80 mm x 100 mm. It is packaged within an…

  • 600016020 HMRC 9 July 2026 – 8 July 2029 · 9505 10 90 00

    The product is a reusable Christmas cracker designed as a sustainable alternative to traditional single-use Christmas crackers. Each cracker consists of two cardboard tubes which measure approximately 8 cm in length. The tubes fit together with a snap mechanism that interlocks into the tubes, so…

  • 600015577 HMRC 8 May 2026 – 7 May 2029 · 9505 10 90 00

    A pair of decorative ornaments to be used at Christmas. The ornaments are shaped like festive baubles, they have a gold coloured plastic base with a gold plastic band around the circumference and a gold plastic top depicting a bauble cap. The baubles themselves are made from clear plastic and are…

259 rulings in total for this code

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. TR Import and export controls

    İthalatta Gözetim Uygulanmasına İlişkin Tebliğ (Tebliğ No: 2019/6)’de Değişiklik Yapılmasına Dair Tebliğ

    RG 11.07.2026 sayı 33307 · Tebliğ 2019/6 · Source: resmigazete.gov.tr

Rule changes →

The UK Global Tariff divides subheading 9505.10 into 2 tariff lines; the duty is between 0% and 2% (average 1%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 9505.10 covers 2 tariff lines and the duty is between 0% and 2.7%. 1 of them is duty-free.

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 Free – 2%.

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

Imports of christmas decorations into the UK came to £263.7m between September 2025 and August 2026 (down 2% on the year before); China supplied 92%, followed by India.

In 2024, countries exported christmas decorations worth US$7bn (+7.4% year on year).

The largest exporter was China (US$6bn), followed by Cambodia.

Products classified here

Questions and answers

What is the HS code for articles for Christmas festivities?

Articles for Christmas festivities fall under HS subheading 9505.10, part of heading 9505, in section XX of the Harmonized System.

What is the import duty on articles for Christmas festivities in the UK?

Under the UK Global Tariff, imports under 9505.10 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on articles for Christmas festivities in the EU?

Under the EU Combined Nomenclature, imports under 9505.10 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most articles for Christmas festivities?

China, with US$6bn in 2024 (83.8% of world exports).

Which countries can export christmas decorations 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 Free – 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on christmas decorations?

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 christmas decorations from?

In the 12 months to August 2026, the largest suppliers were China (92%), India (2%) and Poland (1%), out of total imports of £263.7m.

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Typical products

Everyday names, not part of the legal text.