HS 930320 Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
Quick Answer: Shotguns, including combination shotgun-rifles, imported under HS 930320 enter the UK at 2.00%, the EU at 3.20%, and the US at 2.6% under the MFN rate. This classification specifically covers sporting, hunting, or target-shooting shotguns that are not specifically listed elsewhere in Chapter 93. Importers should be aware that the US also offers duty-free entry for certain trading partners under specific agreements. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance and accurate duty calculation for these firearms.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9303200000 | — | — | — |
| 9303201000 | 2.00 % | — | — |
| 9303209500 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9303200000 | 3.20 % | — | — |
| 9303201000 | 3.20 % | — | — |
| 9303209500 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9303200030 | — | — | ["No."] |
| 9303200065 | — | — | ["No."] |
| 93032000 | 2.6% | Free (17 programs) | — |
| 9303200020 | — | — | ["No."] |
| 9303200040 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9303.20?
Imports of Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 930320 cover?
This subheading covers other sporting, hunting, or target-shooting shotguns, including combination shotgun-rifles, that are not specifically classified elsewhere within Heading 9303. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes firearms designed for recreational shooting sports, hunting, or target practice, featuring smoothbore barrels (shotguns) or a combination of smoothbore and rifled barrels.
What falls outside HS 930320?
The following products are excluded from HS 930320: firearms classified under other headings such as antique firearms (Chapter 97), firearms designed for military purposes (Heading 9301), or other types of firearms not specifically intended for sporting, hunting, or target shooting. For instance, handguns (pistols and revolvers) are classified under HS 9302, and rifles designed solely for military or police use are typically classified under HS 9301. Air guns and CO2 guns, even if used for sport, are generally classified under HS 9304.
What are common classification mistakes for HS 930320?
A common error is misclassifying firearms based on their appearance rather than their intended use and design features, particularly when dealing with combination guns. For example, a firearm that resembles a military rifle but is specifically designed and marketed for hunting or sport shooting would fall under 930320, not military weapons. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid misclassification.
How should importers classify products under HS 930320?
The correct procedure for classifying firearms under HS 930320 involves a thorough examination of the product's design, intended use, and barrel configuration. Importers and customs brokers must consult the official nomenclature, including the WCO HS Explanatory Notes, and specific national tariff schedules like the USITC HTS or UK Trade Tariff. Verifying whether the firearm is a shotgun, a combination shotgun-rifle, or specifically designed for sporting, hunting, or target shooting is paramount, and any accompanying documentation from the manufacturer should be reviewed.
How is the duty calculated for products under HS 930320?
A Beretta 686 Silver Pigeon I over-under shotgun weighing 3.5 kg and declared at a customs value of $1,500 USD would attract a US duty of $45.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value: 3.0% × $1,500 = $45.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 930320?
Several free trade agreements may reduce the applicable duty rate for HS 930320, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating shotguns and rifles from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required, depending on the specific requirements of U.S. Customs and Border Protection. Other agreements may offer reduced rates for specific countries of origin, necessitating verification of eligibility and documentation.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 930320, covering other sporting, hunting, or target-shooting shotguns?
The Most Favored Nation (MFN) duty rate for HS code 930320 can vary by country. For instance, the U.S. Harmonized Tariff Schedule (USHTS) typically imposes a 2.00% ad valorem duty. The UK Trade Tariff lists a rate of 2.5% ad valorem. The EU's TARIC system may also have specific rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import. These rates are subject to change based on trade policy updates.
How is the import duty for HS 930320 calculated, and can you provide an example?
Import duty for HS 930320 is typically calculated on an ad valorem basis, meaning a percentage of the item's value. For example, if a shotgun classified under HS 930320 has an entered value of $500 and the MFN duty rate is 2.00%, the duty would be calculated as: $500 (value) × 0.02 (duty rate) = $10.00. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the importing country's customs authority.
What are the classification criteria for shotguns under HS code 930320, and what distinguishes them from other firearm categories?
HS code 930320 specifically covers 'Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles.' This means the firearm must be designed and intended for sporting, hunting, or target shooting purposes. Key classification criteria include the barrel configuration (typically smoothbore for shotguns, though combination types have rifled barrels too), the firing mechanism, and the intended use. Firearms designed for military or police use, or those falling under other HS chapters (e.g., antique firearms), would be classified elsewhere. The presence of a rifled barrel in combination with a smoothbore barrel for shotgun use is explicitly included.
What preferential duty rates are available for HS 930320 under trade agreements, and which countries offer them?
Preferential duty rates for HS 930320 are often available under Free Trade Agreements (FTAs). For example, under the USHTS, preferential rates may be Free (0%) for imports from countries like Australia (AU), Canada (CA), Mexico (MX) under USMCA, South Korea (KR), and others, provided the goods meet the rules of origin. The UK Trade Tariff also offers reduced or zero duties for goods originating from countries with which the UK has a trade agreement. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Always check the specific FTA provisions for HS 930320.
What documentation is typically required for importing shotguns under HS code 930320?
Importing firearms under HS 930320 requires stringent documentation. Beyond standard commercial documents like a commercial invoice, packing list, and bill of lading, importers will likely need: 1. Import Permit: Issued by the relevant national authority responsible for firearms control (e.g., ATF in the U.S., Home Office in the UK). 2. Proof of Origin: Necessary for claiming preferential duty rates under trade agreements. 3. End-User Declaration: May be required to verify the legitimate sporting or hunting purpose. 4. Manufacturer's Certificate: Confirming specifications and origin. 5. Compliance with National Regulations: Ensuring the firearm meets all safety and legal standards of the importing country. Customs brokers play a vital role in navigating these complex requirements.