Subheading · Chapter 97 · Heading 9704
9704.00: Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
Subheading 9704.00 belongs to heading 9704 (postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery) in chapter 97.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9704 00 00 00 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907
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. 376
- Documents
- 9008
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | |
| 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 | |
| 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 |
| 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 |
|---|---|---|---|
 Germany | £2.7m | 32.1% | +391.7% |
 Switzerland | £1.7m | 19.5% | -20.3% |
| United Kingdom | £1m | 11.9% | -69.4% |
 United States | £827k | 9.8% | -0.2% |
 Australia | £642k | 7.6% | -56.4% |
 Spain | £389k | 4.6% | +38,269.6% |
 Japan | £246k | 2.9% | -80.8% |
 France | £153k | 1.8% | -60.3% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 3.6% General (MFN) 1 tariff line 
Argentina 3.6% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 4 tariff lines 
GCC 5% General (MFN) 4 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 7% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$11kUS$11k+US$151k+US$2m+> US$4m
Exports: 149
- Switzerland: US$30m
- United Kingdom: US$27m
- United States: US$13m
- Germany: US$12m
- Netherlands: US$4m
- China: US$3m
- Hong Kong SAR China: US$3m
- Australia: US$3m
- France: US$3m
- Denmark: US$2m
- Poland: US$2m
- Austria: US$2m
- Canada: US$2m
- Macao SAR China: US$2m
- Italy: US$2m
- Norway: US$2m
- New Zealand: US$957k
- Sweden: US$947k
- Latvia: US$936k
- Bulgaria: US$757k
- Luxembourg: US$553k
- Japan: US$506k
- Aruba: US$356k
- Belgium: US$341k
- Brazil: US$322k
- Slovenia: US$270k
- Malaysia: US$265k
- Ireland: US$265k
- Curaçao: US$263k
- Spain: US$248k
- Portugal: US$240k
- South Africa: US$171k
- Singapore: US$164k
- Romania: US$154k
- Estonia: US$151k
- Finland: US$133k
- Taiwan: US$120k
- Lithuania: US$118k
- Gibraltar: US$116k
- Mauritius: US$114k
- Czechia: US$106k
- Albania: US$89k
- Hungary: US$79k
- Greece: US$76k
- India: US$75k
- Israel: US$68k
- Ukraine: US$56k
- Argentina: US$53k
- Iceland: US$52k
- Türkiye: US$52k
- Vietnam: US$48k
- Indonesia: US$46k
- Greenland: US$43k
- Tanzania: US$43k
- United Arab Emirates: US$38k
- Slovakia: US$31k
- Zimbabwe: US$25k
- Russia: US$24k
- Bosnia & Herzegovina: US$23k
- Serbia: US$23k
Trade value (US$) no reported trade < US$26kUS$26k+US$315k+US$2m+> US$7m
Imports: 152
- United States: US$25m
- Switzerland: US$25m
- Germany: US$12m
- United Kingdom: US$8m
- Hong Kong SAR China: US$7m
- China: US$6m
- France: US$3m
- Australia: US$3m
- Denmark: US$3m
- Kuwait: US$2m
- Netherlands: US$2m
- Canada: US$2m
- Norway: US$2m
- Mozambique: US$2m
- Singapore: US$2m
- Austria: US$2m
- Italy: US$1m
- Mexico: US$1m
- Spain: US$1m
- Slovenia: US$918k
- Indonesia: US$856k
- Ukraine: US$852k
- Brazil: US$818k
- Estonia: US$759k
- Taiwan: US$662k
- Honduras: US$634k
- United Arab Emirates: US$630k
- Japan: US$617k
- Czechia: US$608k
- Belgium: US$553k
- Poland: US$413k
- Egypt: US$342k
- Iceland: US$336k
- Portugal: US$335k
- Sweden: US$315k
- South Africa: US$278k
- Bulgaria: US$260k
- Chile: US$243k
- Malaysia: US$210k
- Ireland: US$195k
- India: US$187k
- New Zealand: US$178k
- Mauritius: US$160k
- Luxembourg: US$146k
- Türkiye: US$140k
- Thailand: US$139k
- Finland: US$112k
- Israel: US$100k
- Romania: US$99k
- Dominican Republic: US$98k
- Lithuania: US$95k
- Saudi Arabia: US$94k
- Hungary: US$86k
- Gibraltar: US$81k
- South Korea: US$74k
- Uruguay: US$74k
- Cyprus: US$69k
- Iran: US$52k
- Malta: US$52k
- Slovakia: US$51k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Switzerland | US$30m | 24.3% |
| 2 | United Kingdom | US$27m | 22.2% |
| 3 | United States | US$13m | 10.7% |
| 4 | Germany | US$12m | 10.1% |
| 5 |  Netherlands | US$4m | 3.2% |
| 6 |  China | US$3m | 2.6% |
| 7 |  Hong Kong SAR China | US$3m | 2.5% |
| 8 | Australia | US$3m | 2.4% |
| 9 | France | US$3m | 2.3% |
| 10 |  Denmark | US$2m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$25m | 20.4% |
| 2 | Switzerland | US$25m | 20% |
| 3 | Germany | US$12m | 10% |
| 4 | United Kingdom | US$8m | 6.2% |
| 5 | Hong Kong SAR China | US$7m | 5.4% |
| 6 | China | US$6m | 5% |
| 7 | France | US$3m | 2.7% |
| 8 | Australia | US$3m | 2.4% |
| 9 | Denmark | US$3m | 2.1% |
| 10 |  Kuwait | US$2m | 1.9% |
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.
- 5%median duty
- 51number of duty-free countries (MFN)
- 30%highest: Cameroon, Central African Republic, Chad
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 16% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 0% | 2023 | |
 Angola | 20% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 4% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 10% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 4% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 4% – 6% | 2023 |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 0% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 30% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 5% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 0% | 2023 | |
 Indonesia | 0% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 7% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 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 | 0% | 2023 | |
 South Korea | 0% | 2023 | |
 Sri Lanka | 15% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 0%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 4% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 4% | 2023 · HS 2017 | |
 Vietnam | 20% | 2023 | |
 Wallis & Futuna | 0% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.1% | 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
- 8964 Postage/revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) & the like, used,/if unused not of current/new issue in the country to which they are destined
- End use (BEC Rev. 5)
- Consumption goods · BEC 813202
- CPC 2.1 product
- 38962 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like
- ISIC Rev. 4 activity
- 5310 Postal activities
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9704.00 | unchanged |
| 2012 | 9704.00 | unchanged |
| 2007 | 9704.00 | unchanged |
| 2002 | 9704.00 | unchanged |
| 1996 | 9704.00 | unchanged |
| 1992 | 9704.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- H354294 U.S. CBP
Request for Binding Ruling on Classification of Postage Stamps and a First Day Cover from China and Japan
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
Subheading 9704.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
The Turkish Customs Tariff Schedule has one tariff line for subheading 9704.00; the duty is duty-free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £8.5m between September 2025 and August 2026 (down 58% on the year before); Germany supplied 32%, followed by Switzerland.
In 2024, countries exported these goods worth US$123m (−14.1% year on year).
The largest exporter was Switzerland (US$30m), followed by the United Kingdom.
Questions and answers
What is the HS code for postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907?
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 fall under HS subheading 9704.00, part of heading 9704, in section XXI of the Harmonized System.
What is the import duty on postage or revenue stamps, stamp-postmarks… in the EU?
Under the EU Combined Nomenclature, imports under 9704.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on postage or revenue stamps, stamp-postmarks… in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 9704.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most postage or revenue stamps, stamp-postmarks…?
Switzerland, with US$30m in 2024 (24.3% of world exports).
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 Germany (32%), Switzerland (20%) and United Kingdom (12%), out of total imports of £8.5m.