Sourcing bone, horn and shell articles from China
Worked bone, horn, antler, tortoiseshell, coral, mother-of-pearl and other animal carving material from China pay 0% UK duty under 9601 90 00 00, and worked ivory 2%, with no anti-dumping duty. Every line carries a CITES check, and importing elephant ivory into the UK for sale or hire is prohibited under the Ivory Act 2018, so buyers confirm species and source for every material.
0% on bone and horn, 2% on ivory
Read from the UK Trade Tariff on 28 September 2026, heading 9601 covers worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials, including moulded articles. Worked ivory carried 2% and the other line 0% on goods from China, with no anti-dumping measure. All three lines carry a CITES import control.
Section 1 of the Ivory Act 2018 prohibits dealing in ivory, and dealing includes importing it into the United Kingdom for sale or hire, with only narrow exemptions. Tortoiseshell, some corals and some horn come from CITES-listed species, so ask for the species of every material and a CITES permit where one is needed; buttons are covered in our buttons guide.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Worked ivory and articles of ivory, hand-made | 9601 10 00 10 | 2% | None |
| Worked ivory and articles of ivory, other | 9601 10 00 90 | 2% | None |
| Other worked bone, tortoiseshell, horn, antler, coral, mother-of-pearl and other animal carving material | 9601 90 00 00 | 0% | None |
Materials and specification
Specify the material and species, source animal (for example cattle bone or horn, farmed shell), treatment, dimensions, finish and any lacquer or dye. Ask for a declaration of species and origin with each order.
Animal materials may also carry animal health requirements, so confirm with your broker whether the finished articles need any documents beyond CITES.
Worked duty example
Illustrative example, not a quote: 2,000 carved cattle-horn combs under 9601 90 00 00, invoiced at £3,000 free on board, with £300 of freight and insurance to the UK. The customs value is £3,300. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,300, so it is £660. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Material: check species declarations against samples.
Finish: check polish, cracks and colour matching.
Documents: check CITES status and origin records. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Orders of carved animal materials fail on species and documents. Items described as bone turn out to be a listed species, CITES documents are missing, and ivory items are shipped for sale in breach of the Ivory Act.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on carved bone and horn from China?
Read from the UK Trade Tariff on 28 September 2026, worked bone, horn and similar materials under 9601 90 00 00 carried 0% from China.
Can I import ivory items to sell in the UK?
No. Section 1 of the Ivory Act 2018 prohibits importing ivory into the UK for sale or hire, with narrow exemptions.
Why is there a CITES check on horn and shell?
Tortoiseshell, some corals and some horn come from CITES-listed species; confirm the species and obtain the required CITES permits or certificates before importing.
Are mother-of-pearl buttons in heading 9601?
Buttons are heading 9606; blanks and other worked mother-of-pearl are heading 9601.