Sourcing Halloween costume masks from China
Halloween costume masks entered under 9505 90 00 00 attract 2% UK duty from China; the wider heading ranges from 0% to 2%. Masks intended for children's play fall under toy safety rules, and adult masks still need to be safe. Cambridge China Bridge sources Halloween costume masks.
UK duty on Halloween costume masks
Read from the UK Trade Tariff on 4 October 2026, heading 9505 covers festive, carnival and other entertainment articles. The supplied tariff facts give 2% duty for Chinese goods under 9505 90 00 00, with no listed anti-dumping or countervailing duty and no suspension. The table shows product variants under this same code, not separate tariff lines.
The tariff attaches import controls on cat and dog fur and fluorinated greenhouse gases. Imports of cat and dog fur, including products made from it, are banned. Specify synthetic trim and obtain a material declaration. Official fluorinated gas guidance concerns gases and equipment containing them; it does not settle the declaration for an ordinary mask. Confirm the attached control and any declaration requirement with your customs broker.
Confirm each design's materials, intended use and commodity code before ordering. For the wider heading, see Christmas decorations and gift wrap. The safety guidance below concerns sale in Great Britain; check the destination separately for Northern Ireland or overseas orders.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Moulded plastic Halloween costume masks | 9505 90 00 00 | 2% | None |
Specify the wearer, openings and material
State whether the mask is for adult costume use or children's play. Confirm with Trading Standards whether the design and intended use bring it within UK toy rules. For a toy mask sold in Great Britain, the importer must check the manufacturer's conformity assessment, declaration of conformity, technical documentation and relevant conformity marking. Other consumer masks remain subject to general product safety requirements.
Give the factory a material specification, face coverage, eye and breathing openings, strap construction, trim attachment and approved paint finish. Approve a sample for fit, visibility and removal. Ask for test reports matching the actual material, paint and trim rather than a similar catalogue design. Agree the testing scope through testing and certification.
Worked duty example
Illustrative example, not a quote: Illustrative order of 5,000 Halloween costume masks under 9505 90 00 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
Openings: compare eye, nose and mouth openings with the approved sample; check that moulding flash, paint or trim does not obstruct them.
Edges and straps: check cut edges, exposed staples, strap attachment and adjustment; reject cracking, sharp burrs and attachments that pull free.
Materials and finish: compare flexibility, paint adhesion and trim with the approved sample; investigate strong odour, sticky surfaces and colour transfer.
Documents and packing: match reports and approved label artwork to the delivered design; check for crushed masks, folded straps and detached trim. Use the approved sample during quality inspection.
What goes wrong
A mask can match the photograph but fail when worn: openings shift, elastic pulls the mask against the face, or a rigid edge presses into the skin. Approve fit as well as appearance, and check samples from packed production goods.
Material substitutions can change flexibility, paint adhesion and the relevance of test reports. Keep the agreed material and finish in the purchase specification, require approval before changes, and investigate any mismatch before releasing the shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on Halloween masks from China?
The supplied tariff facts show 2% under 9505 90 00 00, with no listed anti-dumping or countervailing duty and no suspension. Confirm the classification of your particular mask.
Are children's Halloween masks toys?
Confirm with Trading Standards whether a mask designed or intended for children's play falls within the toy definition. Establish the intended wearer and use before agreeing testing, documentation and marking.
Can I import Halloween masks with real fur?
Cat and dog fur, and products made from it, are banned from import. Specify synthetic trim; if real fur is proposed, identify the species and confirm its import requirements before ordering.
What should I check on a Halloween mask sample?
Check visibility, breathing openings, fit, removal, edges, strap attachment, paint adhesion and trim security. Compare the packed production goods with the approved sample.