HS Code 9804.00 : Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is 9804.00. 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
Articles imported by or for the account of any person arriving in the United States from a foreign country
Heading 9804
Articles imported by or for the account of any person arriving in the United States from a foreign country
Subheading .00
.00
Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United Kingdom (UK Global Tariff / UKGT 2026)
9804000000
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 Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 11: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 9804.00.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 9804.00 →UKGT Declarable Commodity Lines (9804.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9804.00.05 | Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale | Free | Free | Free | — |
| 9804.00.10 | Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.15 | Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad | Free | Free | Free | — |
| 9804.00.20 | Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale | Free | Free | Free | — |
| 9804.00.25 | Articles imported by or for the account of any person arriving in the United States from a foreign country, Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption | Free | Free | Free | — |
| 9804.00.30 | Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours | Free | Free | Free | — |
| 9804.00.35 | Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance | Free | Free | Free | — |
| 9804.00.40 | Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place | Free | Free | Free | — |
| 9804.00.45 | All personal and household effects taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.50 | Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries | Free | Free | Free | — |
| 9804.00.55 | Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes | Free | Free | Free | — |
| 9804.00.60 | Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | Free (BH,CL, CO,IL,KR,MA, P,PA,PE,S,SG) | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | — |
| 9804.00.65 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars | Free | Free | Free | — |
| 9804.00.70 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions) | Free | Free | Free | — |
| 9804.00.72 | Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival, Articles whether or not accompanying a person, not over $800 in aggregate fair market value in the country of acquisition, including- (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) | Free | Free | Free | — |
| 9804.00.75 | Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory | Free | Free | Free | — |
| 9804.00.80 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
| 9804.00.85 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
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 Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is classified under HS 9804.00 (Heading 9804, Chapter 98). The representative UK MFN general duty rate is 0.00 %.
How is HS 9804.00 distinguished within Heading 9804 (Articles imported by or for the account of any person arriving in the United States from a foreign country)?
Heading 9804 covers Articles imported by or for the account of any person arriving in the United States from a foreign country. Subheading 9804.00 specifically isolates Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9804.
What are the primary candidate subheadings related to HS 9804.00?
Related subheadings under Heading 9804 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale 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 9804.00 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 Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
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 9804.00?
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 9804.00 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 9804.00?
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 9804.00?
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 9804.00 in the UK?
Certain commodities under HS 9804.00 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.