UK Global Tariff · commodity code · HS 3926.40

3926 40 00 00

3926 40 00 00: Statuettes and other ornamental articles

Plastic statuettes and ornaments

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914
  2. 3926 40 00 00 Statuettes and other ornamental articles

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • 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)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
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

Footnotes

TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 3926.40

last 12 months£120.2m+6% · previous 12 months
Average import price£5.59 per kg
Jan 2024: £7.7mFeb 2024: £7mMar 2024: £9.7mApr 2024: £7.1mMay 2024: £7.5mJun 2024: £7mJul 2024: £7.3mAug 2024: £9.6mSept 2024: £10.6mOct 2024: £11.8mNov 2024: £11mDec 2024: £7.3mJan 2025: £9.5mFeb 2025: £10.1mMar 2025: £9.4mApr 2025: £7.7mMay 2025: £8.5mJun 2025: £7.2mJul 2025: £9.8mAug 2025: £10.5mSept 2025: £10.8mOct 2025: £11.8mNov 2025: £10.2mDec 2025: £9.3mJan 2026: £10mFeb 2026: £13.5mMar 2026: £11.9mApr 2026: £7.5mMay 2026: £7.7mJun 2026: £7.8mJul 2026: £9.8mAug 2026: £9.9m 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 £108.2m 90.1% +6%
Philippines £2m 1.6% +32.6%
Vietnam £1.7m 1.4% +69.1%
Poland £860k 0.7% -1.2%
Italy £756k 0.6% +25.5%
Spain £592k 0.5% +68.3%
France £515k 0.4% -2.5%
Hong Kong SAR China £449k 0.4% +5.9%

Same subheading in other tariffs

3926.40 Statuettes and other ornamental articles

Binding rulings for similar goods

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.

  • 600016616 HMRC 2 October 2026 – 1 October 2029 · 3926 40 00 00

    A plastic 1/7th scale statuette depicting a character from an anime series. The statuette stands approximately 23 cm tall. It depicts a male human with brown hair wearing a blue kimono, it is holding a white and red mask within its left hand. The statuette is fixed to a base; the base is made from…

  • 600015385 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block Styrene photo frame 4" X 6" 10cm x 15cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015386 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 5" X 7" 13cm x 18cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015387 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 6" X 8" 15cm x 20cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015388 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame 8" X 10 20cm x 25cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600015389 HMRC 7 April 2026 – 6 April 2029 · 3926 40 00 00

    Block photo frame A4 21cm x 29cm (approx) Includes easel and hooks for hanging both landscape and portrait Come in 3 colours of choice

  • 600014186 HMRC 3 December 2025 – 2 December 2028 · 3926 40 00 00

    Plastic plant pots without drainage holes. These are for containing plants. These are packaged in bubble wrap. Available in various sizes and colours.

  • 600012018 HMRC 2 January 2025 – 1 January 2028 · 3926 40 00 00

    Trophy Composition of acrylic; also contains Lead Cadmium Mercury hexavalent chromium polybrominated Chromium Biphenyls (PBBS) Polybrominated Diphenyl Ethers (PBDES) The dimensions are bespoke and can vary between 12cm and 30cm and have a thickness of 2cm Packaged in bubble wrap and individual…

Legal notes

Chapter notes: Chapter 39 →

In the UK Global Tariff, 3926 40 00 00 is one of 1 line under subheading 3926.40, statuettes and other ornamental articles.

The third-country duty is 6%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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 plastic statuettes and ornaments (HS 3926.40) worth £120.2m (up 6% on the year before), at an average of £5.59 per kg; China supplied 90%, followed by Philippines.

For the same subheading, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5.3%, the Canada duty is 6.5%, the Mexico duty is 30%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 4.8%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 20%.

The UK imported goods of subheading 3926.40 worth US$131m in 2024; the largest supplier was China.

Questions and answers

What is the UK import duty for commodity code 3926 40 00 00?

The third-country duty in the UK Global Tariff is 6%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 3926 40 00 00?

174 countries have a preferential rate on this line, 174 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 3926 40 00 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 3926.40 as a whole, the largest supplier in 2024 was China (US$115m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.