This Christmas, as we hum along to our favourite holiday tunes, let’s look at them through the lens of an importer navigating the complexities of Tariff Classification in our post-Brexit world. From Holly and the Ivy to Silver Bells, let’s explore how the art of classification transforms festive cheer into compliant imports! 

The Holly and the Ivy – 0604209000 

To import Holly and Ivy, we first consider their commodity codes. Are they whole plants, cut foliage, or decorative? The risk assessment for import depends on their classification and Latin names: Ilex for Holly and Hedera helix for Ivy. Unfortunately, these scientific names don’t quite have the same festive ring! To comply, we must check if a phytosanitary certificate is required, especially under the Border Target Operating Model (BTOM). 

Silver Bells: A Musical Mystery 

Silver Bells make for a beautiful song, but when importing them, the material matters: 

• Real silver: 7114110000 
• Silver-coated metal: 8306210000 
• Silver-coloured metal: 8306290000 
• Silver-coated plastic: 3926909790 
• Silver-coated Christmas decorations: 9505109000 

If these bells are metal, we must also ensure they’re not subject to sanctions based on their country of origin. As with any import, accurate classification is the key to compliance. 

Rudolph the Red-Nosed Reindeer – 0106190000 

Our beloved Rudolph, or Rangifer tarandus in Latin, would be classified as an “other mammal” for live imports. Importing him would require a Common Health Entry Document (CHED) and potentially a permit under Regulation (EU) 1143/2014 if he’s deemed an invasive alien species. For reindeer meat, a different code applies: 0210993100. Let’s hope Rudolph sticks to his sleigh-pulling duties! 

Away in a Manger 

While the manger was used as a bed, the seemingly obvious choices are a wooden bed (9403500000) or a metal bed (9403208000), but classifying traditional agricultural mangers tells a different story. In reality, the purpose for which the manger was put does not define its classification, 

• Automatic feeder: 8436809000 
• Wooden trough: 4421999999 
• Ceramic trough: 6909900000 

Understanding the precise characteristics of your product is essential to determining the correct commodity code. Just because a baby once slept in a manger doesn’t make it a crib! "No crib for a bed," indeed. Classification hinges on the product’s actual characteristics. 

O Christmas Tree – 0604202000 / 9505109000 

A Christmas tree’s classification depends on whether it’s real or artificial. Real trees require their Latin name and a risk assessment under BTOM, which may include a phytosanitary certificate. Artificial trees’ classification depends on their material and additional features like built-in lights. Don’t forget to check trade agreements and origin rules to claim preferential tariffs, if applicable. 

Mistletoe and Wine 

Mistletoe (Viscum album) adds romance to Christmas, but its classification (0602109000) is as technical as its parasitic nature. Artificial mistletoe falls under 9505109000. For wine, several factors affect its classification, including: 

• Type (red, white, rosé, sparkling, fortified) 
• Alcohol content 
• Region of origin 

The 2023 Alcohol Duty reforms and the new Alcohol Products Producer Approval (APPA) process are essential considerations for producers and importers. Compliance ensures that your holiday celebrations remain merry and bright. 

The Little Drummer Boy – 9503002190 

Classification for a clockwork Little Drummer Boy hinges on its essential characteristic: is it the boy figurine, the drum, the drumsticks, or the mechanism that animates it? Ultimately, it’s classified as a doll representing a human being. 

Your Compliance Carol 

At Strong and Herd, we’re here to help you harmonise your imports and exports with compliance. Through our tailored training and our OneCall™ Membership, we make Tariff Classification as joyful as a Christmas carol. 

From our team to yours, we wish you a Merry Christmas and a Happy (and compliant) New Year! 

With thanks to Lucille Roche for this Festive Special.