HS 991900 The following goods, other than those mentioned above:–- Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance;–- School outfits, educational materials and related household effects;
Quick Answer: Goods imported under HS 991900 enter the UK duty-free at 0.00% under the MFN rate. This specific heading covers personal effects and household goods that are not otherwise classified, provided they are imported under specific circumstances. These include trousseaux and household effects for individuals relocating due to marriage, personal property acquired through inheritance, and school outfits, educational materials, and associated household effects for students. Importers and customs brokers should ensure proper documentation is provided to substantiate the eligibility for duty-free entry under these provisions. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9919000010 | 0.00 % | — | — |
| 9919000030 | 0.00 % | — | — |
| 9919000000 | 0.00 % | — | — |
| 9919000020 | 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 991900 cover?
This subheading covers specific categories of goods imported by individuals under particular circumstances, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. It includes trousseaux and household effects accompanying a person transferring their normal place of residence due to marriage, as well as personal property acquired through inheritance. Additionally, it encompasses school outfits, educational materials, and related household effects for students. These items are generally admitted duty-free or at reduced rates, subject to specific conditions outlined in national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database.
What falls outside HS 991900?
The following products are excluded from HS 991900: commercial goods, items intended for resale, or personal effects not directly related to the specified circumstances of marriage, inheritance, or educational pursuits. For instance, vehicles, substantial collections of art not part of an inheritance, or business equipment would not qualify. Items imported by individuals who are not transferring their residence or acquiring property through inheritance or for educational purposes are also excluded, even if they are personal in nature. These exclusions ensure the provision is for personal use and not for commercial trade.
What are common classification mistakes for HS 991900?
A common error is misinterpreting the scope of "household effects" or "personal property." For example, classifying new, unused items purchased specifically for a new household after marriage, rather than those forming part of the existing household being transferred, can lead to misclassification. Similarly, classifying items acquired long before an inheritance or for purposes other than education, despite being personal property, is incorrect. Adherence to General Interpretative Rule 1 (GIR 1) of the HS, which prioritizes Section and Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 991900?
The correct procedure for classifying products under HS 991900 involves a thorough review of the importer's specific situation against the detailed conditions outlined in the relevant national tariff schedule. Importers and customs brokers must verify that the goods meet the criteria for marriage trousseaux, inheritance, or educational purposes. This often requires supporting documentation, such as marriage certificates, death certificates, or proof of enrollment in an educational institution, and a declaration of intent to use the goods for personal purposes, not for resale.
How is the duty calculated for products under HS 991900?
For a shipment of personal effects belonging to a student, including a laptop declared at a customs value of $1,200 USD, the USITC Harmonized Tariff Schedule (HTS) may provide duty-free entry under certain conditions related to educational materials. If, hypothetically, a duty were applicable at the standard Most Favored Nation (MFN) rate of 5% ad valorem, the duty would be $60.00 ($1,200 × 0.05). However, specific provisions within Chapter 99 often grant exemptions for such personal importations, resulting in $0.00 duty.
Which trade agreements reduce duties for HS 991900?
Several free trade agreements may reduce the applicable duty rate for HS 991900, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also allows for Free duty on qualifying goods between the EU and the UK. Documentation required typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate or origin declaration for EU/UK preferences, depending on the value and specific rules of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the duty rates applicable to goods classified under HS code 991900?
HS code 991900, covering trousseaux and household effects for marriage, inherited property, school outfits, and educational materials, generally carries a 0.00% Most Favored Nation (MFN) duty rate in many jurisdictions, including the United States. For instance, under the US Harmonized Tariff Schedule (HTS), this code often reflects duty-free entry for qualifying personal effects. Always verify the specific duty rate with the relevant customs authority or the official tariff schedule of the importing country, as preferential agreements or specific national regulations might apply.
What specific criteria must be met for goods to qualify under HS code 991900, particularly for personal effects related to marriage or inheritance?
To qualify under HS code 991900 for personal effects, strict criteria apply. For trousseaux and household effects belonging to a person transferring their normal place of residence for marriage, the goods must be personal property and intended for the establishment of a new household. For personal property acquired by inheritance, the goods must be inherited by the importer. For school outfits and educational materials, they must be intended for the importer's or their dependents' education. These goods are typically expected to be for personal use and not for commercial resale. Documentation proving the circumstances (e.g., marriage certificate, proof of inheritance, enrollment in an educational institution) is usually required.
What documentation is typically required for importing goods under HS code 991900?
Importing goods under HS code 991900, especially personal effects, requires specific documentation to substantiate the claim for duty-free entry or preferential treatment. This typically includes a detailed inventory list of all items being imported, specifying quantities and values. For marriage-related effects, a copy of the marriage certificate and proof of residency transfer may be needed. For inherited goods, a death certificate and proof of inheritance (e.g., a will or probate documents) are essential. For educational purposes, proof of enrollment in an educational institution and a list of required materials are necessary. Importers should also be prepared to provide a declaration confirming the goods are for personal use and will not be sold.
How is the duty calculated for HS code 991900, and can you provide an example?
Since HS code 991900 typically has a 0.00% duty rate for qualifying personal effects, the duty calculation results in zero. For example, if a person imports household effects valued at $10,000 under this code, and the applicable duty rate is 0.00% ad valorem, the duty amount would be calculated as: $10,000 (Value) × 0.00% (Duty Rate) = $0.00 (Duty Amount). Similarly, if there were a per-unit duty, it would also be zero. This means no customs duty is levied on these specific categories of goods when they meet the classification criteria.
Are there any common trade agreements that might affect the duty rates or import requirements for HS code 991900?
While HS code 991900 itself often carries a 0.00% MFN duty rate, indicating duty-free entry for qualifying personal effects, trade agreements can still be relevant. Some agreements might offer simplified procedures or additional assurances for the movement of personal property. For instance, agreements on the mutual recognition of academic qualifications could indirectly support the import of educational materials. However, the primary benefit for goods under this code is usually inherent duty-free status for personal use, rather than being a direct outcome of a specific preferential trade agreement's duty reduction. It is always advisable to check the specific provisions of any applicable trade agreement between the exporting and importing countries.