HS Code 9801.00 : Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for products of the united states when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is 9801.00. Under the 2026 United Kingdom (UKGT), the representative MFN general duty rate is 0.00 % [HMRC Trade Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Heading 9801
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Subheading .00
.00
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United Kingdom (UK Global Tariff / UKGT 2026)
9801000000
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.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9801.00
Receive an automated email notification whenever HMRC publishes duty rate adjustments or customs notices for 9801.00.
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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 11: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 9801.00.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 9801.00 →UKGT Declarable Commodity Lines (9801.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9801.00.10 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | — |
| 9801.00.10.10 | Articles previously exported with intent to reimport after temporary use abroad | Free | Free | Rate on request | kg |
| 9801.00.10.12 | Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported | Free | Free | Rate on request | — |
| 9801.00.10.15 | Other, Meat and poultry products provided for in chapter 2 or 16 | Free | Free | Rate on request | kg |
| 9801.00.10.26 | Other, Peanuts provided for in heading 1202 | Free | Free | Rate on request | kg |
| 9801.00.10.27 | Other, Articles provided for in chapter 28 | Free | Free | Rate on request | kg |
| 9801.00.10.28 | Other, Articles provided for in chapter 30 | Free | Free | Rate on request | kg |
| 9801.00.10.29 | Other, Articles provided for in chapter 37 | Free | Free | Rate on request | — |
| 9801.00.10.30 | Other, Articles provided for in chapter 71 | Free | Free | Rate on request | — |
| 9801.00.10.31 | Other, Articles provided for in chapter 82 | Free | Free | Rate on request | — |
| 9801.00.10.35 | Other, Articles provided for in chapter 84, Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10 | Free | Free | Rate on request | No. and kg |
| 9801.00.10.37 | Other, Articles provided for in chapter 84, Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 8436 | Free | Free | Rate on request | No. |
| 9801.00.10.43 | Other, Articles provided for in chapter 84, Articles provided for in headings 8470, 8471, 8472 or 8473 | Free | Free | Rate on request | No. |
| 9801.00.10.45 | Other, Articles provided for in chapter 84, Other | Free | Free | Rate on request | — |
| 9801.00.10.49 | Other, Articles provided for in chapter 85, Articles provided for in headings 8501, 8502 or 8503 | Free | Free | Rate on request | No. |
| 9801.00.10.51 | Other, Articles provided for in chapter 85, Articles provided for in heading 8504 | Free | Free | Rate on request | No. |
| 9801.00.10.53 | Other, Articles provided for in chapter 85, Articles provided for in headings 8517, 8519, 8525, 8527 or 8529 | Free | Free | Rate on request | No. |
| 9801.00.10.55 | Other, Articles provided for in chapter 85, Other | Free | Free | Rate on request | — |
| 9801.00.10.59 | Other, Articles provided for in chapter 86 | Free | Free | Rate on request | No. |
| 9801.00.10.63 | Other, Articles provided for in chapter 87, Articles provided for in heading 8701 | Free | Free | Rate on request | No. |
| 9801.00.10.64 | Other, Articles provided for in chapter 87, Articles provided for in heading 8702 | Free | Free | Rate on request | No. |
| 9801.00.10.65 | Other, Articles provided for in chapter 87, Articles provided for in heading 8703 | Free | Free | Rate on request | No. |
| 9801.00.10.66 | Other, Articles provided for in chapter 87, Articles provided for in heading 8704 | Free | Free | Rate on request | No. |
| 9801.00.10.67 | Other, Articles provided for in chapter 87, Articles provided for in headings 8706, 8707 or 8708 | Free | Free | Rate on request | No. |
| 9801.00.10.69 | Other, Articles provided for in chapter 87, Articles provided for in headings 8705 or 8709 | Free | Free | Rate on request | No. |
| 9801.00.10.74 | Other, Articles provided for in chapter 87, Other | Free | Free | Rate on request | No. |
| 9801.00.10.75 | Other, Articles provided for in chapter 88, Articles provided for in headings 8801 or 8802 | Free | Free | Rate on request | No. |
| 9801.00.10.77 | Other, Articles provided for in chapter 88, Articles provided for in heading 8804 | Free | Free | Rate on request | kg |
| 9801.00.10.79 | Other, Articles provided for in chapter 88, Articles provided for in headings 8805, 8806 or 8807 | Free | Free | Rate on request | — |
| 9801.00.10.89 | Other, Articles provided for in chapter 89 | Free | Free | Rate on request | No. |
| 9801.00.10.90 | Other, Articles provided for in chapter 90 | Free | Free | Rate on request | No. |
| 9801.00.10.92 | Other, Articles provided for in chapter 94, Articles provided for in headings 9401, 9402 or 9403 | Free | Free | Rate on request | No. |
| 9801.00.10.94 | Other, Articles provided for in chapter 94, Other | Free | Free | Rate on request | — |
| 9801.00.10.97 | Other, Articles provided for in chapter 97 | Free | Free | Rate on request | — |
| 9801.00.10.98 | Other, Other | Free | Free | Rate on request | — |
| 9801.00.11.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | kg |
| 9801.00.20.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.25.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.26.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.30.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.40 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition, examination or experimentation, for scientific or educational purposes | Free | Free | Free | — |
| 9801.00.50 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition in connection with any circus or menagerie | Free | Free | Free | — |
| 9801.00.60 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition or use at any public exposition, fair or conference | Free | Free | Free | — |
| 9801.00.65 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resources | Free | Free | Free | — |
| 9801.00.70.00 | Aircraft exported from the United States with benefit of drawback or heading 9813.00.05 | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | Free (AU,BH, CL,CO,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | kg |
| 9801.00.80 | Other, except articles excluded by U.S. note 1(c) of this subchapter | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | Free (AU,BH, CL,CO,IL,JO, KR,MA, OM,P,PA,PE,S, SG) | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | — |
| 9801.00.80.10 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Nonalcoholic beer provided for in subheading 2202.91.00 | Free | Free | Rate on request | liters |
| 9801.00.80.20 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208 | Free | Free | Rate on request | liters |
| 9801.00.80.30 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Tobacco and tobacco products provided for in chapter 24 | Free | Free | Rate on request | — |
| 9801.00.80.40 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Cigarette paper provided for in heading 4813 | Free | Free | Rate on request | — |
| 9801.00.80.90 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Other | Free | Free | Rate on request | — |
| 9801.00.85.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.90.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is classified under HS 9801.00 (Heading 9801, Chapter 98). The representative UK MFN general duty rate is 0.00 %.
How is HS 9801.00 distinguished within Heading 9801 (Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad)?
Heading 9801 covers Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Subheading 9801.00 specifically isolates Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9801.
What are the primary candidate subheadings related to HS 9801.00?
Related subheadings under Heading 9801 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad 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 9801.00 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 Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
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 9801.00?
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 9801.00 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 9801.00?
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 9801.00?
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 9801.00 in the UK?
Certain commodities under HS 9801.00 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.