HS Code 4202.92 : Other, With outer surface of sheeting of plastics or of textile materials

Under WCO Harmonized System 2022 and United Kingdom (UKGT), Other, With outer surface of sheeting of plastics or of textile materials is classified under HS 4202.92 (Heading 4202, Chapter 42). The representative UK MFN general duty rate is 0.00 %.

Heading 4202 covers Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Subheading 4202.92 specifically isolates Other, With outer surface of sheeting of plastics or of textile materials. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4202.

Related subheadings under Heading 4202 include 4202.11, 4202.12, 4202.19, 4202.21, 4202.22, 4202.29, 4202.31, 4202.32. Classification depends on processing stage, decaffeination, purity, or material form.

Importers require a Commercial Invoice (detailing Incoterms and origin), Packing List, Bill of Lading (or Air Waybill), HMRC Customs Declaration Service (CDS) entry declaration (or Single Administrative Document / SAD), active EORI number, and proof of origin.

Yes. Eligible goods originating in EU Member States, US, Japan, Australia, or CPTPP countries enter duty-free or under reduced tariff rates provided they satisfy Rules of Origin with an official Statement on Origin.

Shipments imported into Great Britain with an intrinsic value of £135 or less enter customs duty-free under UKGT rules, though 20.00% import VAT remains payable.

Importers may apply to HM Revenue & Customs (HMRC) for an Advanced Tariff Ruling (ATaR). An ATaR provides legally binding tariff classification for 3 years across the United Kingdom.

Standard UK import VAT is 20.00%, calculated on total landed CIF cost (Customs Value + Freight/Insurance + UKGT Import Duty). Reduced or zero rates apply to specific statutory essential goods.

All businesses importing goods into Great Britain require a UK EORI number starting with 'GB' (registered via HMRC Government Gateway) for CDS customs entry declarations.

Under UK PVA rules, UK VAT-registered importers can account for and recover import VAT on their standard VAT return rather than paying upfront at the port of entry.

Importers must verify whether specific trade remedies (anti-dumping or countervailing measures) published by the UK Trade Remedies Authority (TRA) apply to their originating country.

Certain commodities under HS 4202.92 require import licenses or phytosanitary inspections from DEFRA, MHRA, or the UK Environment Agency prior to UK customs release.

No. The United Kingdom does not charge additional entry processing fees or harbor taxes beyond standard UKGT customs duties and applicable import VAT. Customs declarations are processed via HMRC CDS.