HS 990500 Personal property belonging to natural persons transferring their normal place of residence
Quick Answer: Personal property belonging to natural persons transferring their normal place of residence enters the UK duty-free at 0.00% under HS code 990500. This classification applies to household effects, furniture, and personal belongings that individuals are moving to establish a new domicile in the UK. To qualify, the goods must have been owned and used by the individual in their previous residence for a minimum period (typically 12 months) and must not be intended for sale. Importers and customs brokers should ensure all supporting documentation, such as proof of ownership, usage, and the declaration of transfer of residence, is meticulously prepared to facilitate smooth customs clearance. CustomTariffs aggregates this information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9905000000 | 0.00 % | — | — |
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.
How to Classify This HS Code?
What products does HS 990500 cover?
This subheading covers personal property that belongs to natural persons who are transferring their normal place of residence to a new country. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes household effects, personal effects, and tools of trade that are for personal use and not intended for sale. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these items must be owned and used by the individual for a minimum period, typically six months, prior to importation to qualify for duty-free entry under specific conditions.
What falls outside HS 990500?
The following products are excluded from HS 990500: goods intended for sale, commercial samples, vehicles not primarily for personal transport (e.g., commercial trucks), and items that are not owned or used by the individual transferring residence. For instance, a stock of new furniture intended for resale, or a specialized industrial machine not used in the individual's profession, would be classified under their respective commodity codes, not this personal effects provision. Items imported before the actual transfer of residence or after a significant delay may also be excluded.
What are common classification mistakes for HS 990500?
A common error is misinterpreting the "transfer of normal place of residence" requirement. Importers may attempt to classify goods under this subheading when they are merely relocating temporarily or when the goods are not genuinely personal effects. For example, classifying a large inventory of electronics for a new business venture as personal effects would be incorrect. Adherence to General Interpretative Rule 1 (GIR 1) and Section VI of the HTS, which govern the classification of goods, is crucial to avoid such mistakes and ensure accurate duty assessment.
How should importers classify products under HS 990500?
The correct procedure for classifying products under HS 990500 involves verifying that the importer genuinely meets the criteria for transferring their normal place of residence, typically demonstrated by a visa, residency permit, or proof of intent to reside for at least one year. Importers and customs brokers must compile a detailed inventory of all items, including their estimated value and proof of ownership and prior use (e.g., purchase receipts, old registration documents). This documentation, along with the declaration of residence transfer, is submitted to customs authorities for review and approval.
How is the duty calculated for products under HS 990500?
Typically, personal property under HS 990500 is admitted duty-free, provided all conditions are met. For example, a shipment of used household furniture with a declared customs value of $15,000 USD, belonging to an individual transferring their residence to the United States, would generally attract 0% duty under the USITC Harmonized Tariff Schedule, assuming all eligibility requirements are satisfied. This 0% duty rate is contingent on the importer providing sufficient evidence of their residency transfer and the personal nature of the goods.
Which trade agreements reduce duties for HS 990500?
While HS 990500 itself often provides for duty-free entry under national legislation for qualifying personal effects, specific trade agreements can further streamline the process or apply to related goods not covered by the general provision. For instance, under the USMCA, personal effects of individuals transferring residence between the United States, Canada, and Mexico are generally duty-free. For EU member states, the principle of free movement allows for duty-free import of personal effects when transferring residence, often requiring a declaration of use and ownership for at least six months prior to importation.
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FAQ
What are the typical duty rates for goods classified under HS code 990500?
HS code 990500, covering personal property of natural persons transferring their normal residence, often carries a duty rate of 0.00% under various trade agreements and national tariff schedules, such as the Generalized System of Preferences (GSP) or specific bilateral agreements. For instance, under the US Harmonized Tariff Schedule (HTS), the duty rate for 990500 is typically 0.00% when the conditions for duty-free entry are met. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your situation.
What are the key criteria for classifying personal property under HS code 990500?
To qualify for HS code 990500, the goods must be personal property (i.e., owned and used by the individual) and intended for the personal use of a natural person who is transferring their normal place of residence to the importing country. This typically means the individual is moving their domicile and will reside in the new country for a significant period. The goods must generally have been in the individual's possession and use for a minimum period (often six months or more) prior to importation and should not be intended for sale or commercial use. Specific requirements can vary by country, so consulting the relevant customs authority's guidelines is essential.
What documentation is typically required for importing personal property under HS code 990500?
When importing personal property under HS code 990500, importers and customs brokers must typically provide a detailed inventory list of all items, specifying quantities, descriptions, and estimated values. A declaration of transfer of residence, often on a specific customs form, is usually required, attesting that the goods are for personal use and that the individual is establishing normal residence in the importing country. Proof of ownership and prior use (e.g., receipts, old utility bills) may also be requested. Some countries may require a bill of lading or air waybill for shipments. It is advisable to verify the exact documentation requirements with the customs authority of the destination country well in advance of importation.
How is the duty calculated for HS code 990500, and can you provide an example?
For HS code 990500, the duty is typically calculated as 0.00% ad valorem, meaning no duty is payable if the conditions for duty-free entry are met. For example, if a person is transferring their residence and importing household goods valued at $10,000, and the applicable duty rate under this code is 0.00%, the duty calculation would be: Duty = Value of Goods × Duty Rate. Duty = $10,000 × 0.00% = $0.00. In scenarios where a duty might apply (e.g., if certain conditions are not met or if the code is used for goods not strictly personal property), the calculation would follow the standard ad valorem method (percentage of value) or specific duty method (per unit), depending on the tariff. However, the primary intent of this code is duty-free entry for qualifying personal effects.
Do common trade agreements, like Free Trade Agreements (FTAs), affect the duty rates for HS code 990500?
Yes, common trade agreements and preferential schemes can significantly impact the duty treatment for goods classified under HS code 990500. While the code itself often implies duty-free entry under specific national provisions for transferring residents, FTAs may offer additional benefits or confirm duty-free status for personal property. For example, if an individual is moving from a country with an FTA with the importing country, the FTA might reinforce or simplify the process for duty-free importation of their personal effects. It is crucial for importers and brokers to check if the country of origin of the goods (or the individual's previous country of residence) has a relevant trade agreement with the destination country that could apply to personal property.