HS Code 9608.60 : Refills for ball point pens, comprising the ball point and ink reservoir
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for refills for ball point pens, comprising the ball point and ink reservoir is 9608.60. Under the 2026 United Kingdom (UKGT), the representative MFN general duty rate is 2.00 % [HMRC Trade Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 96
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
Heading 9608
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
Subheading .60
.60
Refills for ball point pens, comprising the ball point and ink reservoir
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United Kingdom (UK Global Tariff / UKGT 2026)
9608600000
MODULE 5: UK IMPORT DUTY & VAT BREAKDOWN
UK Customs De Minimis
£135.00
Duty-free threshold
Notice: UK import duties and VAT are governed by HM Revenue & Customs (HMRC). Always verify declarable 10-digit commodity codes and preference eligibility before customs lodgement.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: UK Trade Remedies (TRA) & Safeguards
UK TRA Anti-Dumping Status
Standard UKGT Tariff
UK Steel Safeguards
Exempt (Non-Steel Commodity)
DEFRA / MHRA Control Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | UK-EU Trade and Cooperation Agreement | Free | Must satisfy UK-EU Statement on Origin and product-specific rules. |
| AUS | UK-Australia Free Trade Agreement | Free | Direct origin proof or tariff shift requirement. |
| CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership | Free | CPTPP Certificate of Origin and regional value content rule. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Refills for ball point pens, comprising the ball point and ink reservoir
MODULE 11: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 9608.60.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 9608.60 →UKGT Declarable Commodity Lines (9608.60)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9608.60.00.00 | Refills for ball point pens, comprising the ball point and ink reservoir | 0.4¢ each + 2.7% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6¢ each + 40% | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9608.10 | Subheading under Heading 9608 | Compare Subheading 9608.10 → |
| 9608.20 | Subheading under Heading 9608 | Compare Subheading 9608.20 → |
| 9608.30 | Subheading under Heading 9608 | Compare Subheading 9608.30 → |
| 9608.40 | Subheading under Heading 9608 | Compare Subheading 9608.40 → |
| 9608.50 | Subheading under Heading 9608 | Compare Subheading 9608.50 → |
| 9608.91 | Subheading under Heading 9608 | Compare Subheading 9608.91 → |
| 9608.99 | Subheading under Heading 9608 | Compare Subheading 9608.99 → |
Official Primary Sources & Authority References
HMRC Trade Tariff Service (UKGT 2026) ↗
Official UK 10-digit commodity codes and UKGT MFN duty rates.
HM Revenue & Customs (HMRC) Customs Declarations ↗
UK customs entry guidance and CDS procedures.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United Kingdom (UKGT) general duty for Refills for ball point pens, comprising the ball point and ink reservoir?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Refills for ball point pens, comprising the ball point and ink reservoir is classified under HS 9608.60 (Heading 9608, Chapter 96). The representative UK MFN general duty rate is 2.00 %.
How is HS 9608.60 distinguished within Heading 9608 (Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609)?
Heading 9608 covers Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. Subheading 9608.60 specifically isolates Refills for ball point pens, comprising the ball point and ink reservoir. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9608.
What are the primary candidate subheadings related to HS 9608.60?
Related subheadings under Heading 9608 include 9608.10, 9608.20, 9608.30, 9608.40, 9608.50, 9608.91, 9608.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Refills for ball point pens, comprising the ball point and ink reservoir into the United Kingdom?
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.
Can goods under HS 9608.60 enter duty-free under UK Free Trade Agreements?
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.
What is the UK customs duty de minimis threshold for shipments of Refills for ball point pens, comprising the ball point and ink reservoir?
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.
How can an importer obtain an official UK Advanced Tariff Ruling (ATaR) for HS 9608.60?
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.
What import VAT rate applies to HS 9608.60 in 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.
What is the UK EORI registration requirement for commercial imports under HS 9608.60?
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.
How does UK Postponed VAT Accounting (PVA) work for imports of HS 9608.60?
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.
What UK Trade Remedies Authority (TRA) safeguarding or anti-dumping duties apply?
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.
What prohibited or restricted goods controls apply to HS 9608.60 in the UK?
Certain commodities under HS 9608.60 require import licenses or phytosanitary inspections from DEFRA, MHRA, or the UK Environment Agency prior to UK customs release.
Are there entry processing fees or harbor taxes in the UK?
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.