UK repeals Christmas festivities note for Chapter 95
HMRC has repealed Additional Note 1 to UK tariff Chapter 95 (toys, games, sports equipment), which previously contained specific classification guidance for articles intended for Christmas festivities. The repealed note is now superseded by standard HS classification rules. Traders importing festive goods under Chapter 95 must reclassify affected items using current tariff nomenclature and may face different duty treatment if they relied on the previous carve-out.
Photo: RDNE Stock project / Pexels# UK repeals Christmas festivities note for Chapter 95
On 20 May 2026, HMRC published Tariff Notice 8, repealing Additional Note 1 to Chapter 95 of the UK tariff nomenclature. Chapter 95 covers toys, games, sports articles, and related equipment.
What was repealed
Additional Note 1 previously provided classification guidance specific to "articles for Christmas festivities"—a carve-out that allowed certain seasonal goods to be classified under Chapter 95 regardless of their primary material or construction. The repealed note gave importers a simplified route for tariff classification of festive decorations and seasonal novelties.
Who is affected
Traders importing Christmas decorations, festive ornaments, and seasonal party goods previously relied on this note for consistent, favourable classification. With the repeal, such items must now be classified according to standard HS nomenclature rules, which may assign them to chapters covering ceramics (Chapter 69), glass (Chapter 70), metals (Chapters 72–76), or plastics (Chapter 39), depending on material composition and intended use.
Importers should review any standing customs declarations or commodity codes currently assigned to festive goods and verify they remain compliant under post-repeal rules. Goods that shift to different chapters may experience changes in applicable duty rates, origin requirements, or quota applicability.
What this means for shippers
Review your Christmas and seasonal goods inventory immediately to confirm HS classification under current rules—the repealed note no longer protects previous assignments. Reclassify affected SKUs by material and construction; expect potential duty-rate changes and re-examine country-of-origin compliance if Chapter assignment shifts. Coordinate with your customs broker or declarant before your next festive-season import cycle to avoid delays and duty miscalculations. /hs-codes/search
