UK Integrated Online Tariff

Update to MFN Measure for Car Seats - Notification of Potential Repayment - 5th January 2026

Chapter: 94

Commodity Codes affected:

• 94019920
• 9401998000

Following an audit it has been identified that the MFN rates set against the above commodities were set at different rates within the legislation and operational Tariff Dataset for a period in 2024. This divergence has now been resolved with the MFN changed to 0% in the UK Tariff Dataset. If you imported either of these commodities within the respective divergent periods set out below, you may be eligible for a repayment of MFN duties paid.

• 94019920 – from 1 January 2024 to 10 April 2024 (inclusive)
• 9401998000 – from 1 January 2024 to 9 August 2024 (inclusive)

Where importers consider they may be eligible for a repayment, they should submit a claim: How to claim a repayment of import duty and VAT if you’ve overpaid - GOV.UK

Please reference this Stop Press notice in your claim as supporting evidence.

Please note:

• Bulk claims are accepted
• Claims must be submitted at the importer level only.

Back to top


More information

To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariffmanagement@hmrc.gov.uk.