Importing from India - customs duties and tax table

hi everyone

I’m unable to find any concrete information on this so I thought I’d post it here. I’m struggling to understand the tariff table - I’m manufacturing glassware in India and importing to the UK.

The tariff code is 7013990010

Does the last row (certain handicraft products) negate the other taxes outlined on the top rows? So will I be paying 0% on duties and tax or should I take it to add all the values up and will have to pay 20%+11%+7.5% = 38.5%?

While I’m here, could someone please explain what the supplementary unit here means? I understand p/st is per item, but how does this translate to tax I will have to pay?

Appreciate the help!

Whilst the quota’s balance is open and you declare against that quota, the quota rate will override the standard third country duty rate, once the quota is exhausted, the Tariff preference will apply (7.5%) instead of the third country duty rate.

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Thanks matt! appreciate the help. Am I right in thinking that as I am looking to import less than EUR 1.2mn in handicraft goods (glassware), the VAT I will have to pay is still 20% and the duties under the EUR 1.2mn threshold is 0%? Everything after the threshold will be paid at 7.5%.

I noticed from the source below that it doesn’t refer to glassware specifically - but rather cottage industries and clothing - however, does this apply in my case too?

Source: https://www.gov.uk/government/publications/uk-trade-tariff-tariff-quotas-and-ceilings/uk-trade-tariff-tariff-quotas-and-ceilings#quota-information-in-the-uk-trade-tariff

many thanks for your help

Hi,

To get a definitive answer your best bet is to contact HMRC and ask them to classify your good.

Thanks,
Matt

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