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For importers of biscuit tins and car accessories, news on classification changes from Import Export Support

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As part of Import Export Support’s information service, here’s a short article to highlight recent classification changes. HMRC have issued a new regulation which is considered to be a change in UK practice. The updates, released in September, announce changes to two tariff headings. 

7323: Table, kitchen and household articles of iron or steel  

This heading includes: Storage tins and boxes made of sheet steel in different sizes and shapes (cylindrical, rectangular, star-shaped, and so on) with a matching lid, which are printed with various motifs. These tins and boxes have the objective characteristics of household articles (including its small size, decorative design, plain interior, and so on) and mainly serve for storing food (biscuits, cakes, gingerbread, sugar) or small items in the household The average import duty for goods under this heading is 3.2% From 1-1-21 the proposed new UK tariff applicable will be 0%

  …however  

If your tins include this information, a different classification applies: Consumer information about the contained goods, (brand or logo, quantity, dietary information) are to be classified under heading 7310: Tanks, casks, drums, cans, boxes, and similar containers, for any material  The average import duty for goods under this heading is 2.7% From 1-1-21 the proposed new UK tariff applicable will be 0%    

3926 – Statuettes and ornamental articles. 

  • 3926: Article of plastic, and
  • 3926 40: Statuettes & other ornamental articles (plastic)

  …now includes some car accessories  

The note has been updated to clarify that this heading includes items which fit this description: Carbon fibre reinforced plastic side covers for a centre console of passenger cars. These covers are made of a composite material consisting predominantly of carbon fibres embedded in an epoxy resin matrix. They have a rigid structure. These covers have various snap-in locking devices and mounting holes at their bottom edge. They are fixed to the centre console of passenger cars and serve as a decorative feature The average import duty for goods under this heading is 6.5% From 1-1-21 the proposed new UK tariff applicable will be reduced to 6% I regularly post on the IES blog where there’s lots more relevant to the import export business. IES Blog Need some advice? Email me, Tracey Renshaw directly at enquiries@importexportsupport.co.uk