Sourcing Christmas stockings from China

UK duty on decorative Christmas stockings

Heading 9505 covers festive, carnival and other entertainment articles. For decorative Christmas stockings accepted as Christmas articles of materials other than glass, the relevant line is 9505 10 90 00. The table shows product variants sharing this line, rather than separate tariff classifications. For the wider heading, see Christmas crackers.

Read from the UK Trade Tariff on 30 September 2026, the duty on this line for goods from China is 2%, with no listed anti-dumping or countervailing duty and no suspension. The attached cat and dog fur import control matters for trims: importing these furs or products made from them is banned. The supplied record also lists cat and dog fur export control and a cultural-object export licence measure; ask your broker about any subsequent export.

Confirm the finished stocking's classification using its design, materials and intended use, rather than accepting a supplier's code without checking. Use finding your commodity code, and budget import VAT at 20%. The UK import duty and VAT guide explains the calculation.

Specify the stocking body, lining and hanging loop

State that the product is a hanging Christmas decoration or gift container. Specify the finished shape, opening, usable interior, fabric construction, lining, cuff, seam finish and loop attachment. Approve a filled sample as well as an empty sample, so the toe shape and hanging position match your retail photographs.

For personalised stockings, approve the spelling, lettering position, thread colour and reverse of the embroidery. Specify synthetic pile explicitly where you want a faux-fur cuff, and ask for the trim's material composition. Consumer products sold in Great Britain must be safe in normal or reasonably foreseeable use. Assess loose decorations, exposed sharp parts and hanging loops against the intended use.

Worked duty example

Illustrative example, not a quote: Illustrative order of 5,000 embroidered Christmas stockings under 9505 10 90 00, invoiced at £30,000 free on board, with £5,000 of freight and insurance to the UK. The customs value is £35,000. Duty at 2% is £700. Import VAT at 20% is charged on the customs value plus duty, £35,700, so it is £7,140. Import taxes total £7,840; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £700 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Shape and capacity: compare finished stockings with the approved sample, check the opening and lining, and fill them with representative wrapped gifts.

Seams and loop: pull the loop attachment and inspect seam ends, lining joins and cuff stitching for separation or exposed raw edges.

Decoration and personalisation: check spelling, embroidery placement, loose beads, shedding trim and colour transfer onto pale lining or packaging.

Packing and arrival: inspect for dampness, mould, crushed cuffs and mixed designs; reconcile carton contents with the order and retain the approved sample for quality inspection.

What goes wrong

A stocking can look correct when flat but hang badly when filled. Weak loop stitching, a narrow opening or a lining caught in the toe can make the product unsuitable for the gifts shown in its photographs. Agree the filled sample and check bulk production against it.

Personalisation errors can affect an entire carton, while substituted cuff material can change appearance and compliance. Cat or dog fur is prohibited, including in imported products made from it. Keep the approved material list with the order and investigate any unexplained trim substitution before accepting the goods.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.