Importing alpaca toys from Peru into the UK

Alpaca stuffed animals made in Peru come into the UK at 0% customs duty under the UK-Andean countries trade agreement, as long as the shipment has a valid proof of Peruvian origin; without it the UK Global Tariff charges 4%. Import VAT at 20% applies on top, and most VAT registered businesses settle it on their VAT return through postponed VAT accounting.

Below: the commodity code, the origin papers, VAT and the GB EORI number, UKCA and CE, Northern Ireland, your duties as the importer and the papers Tubi sends with a UK order.

Alpaca toys being packed into a box at the workshop for export
0%UK duty with a Peruvian proof of origin
4%UK Global Tariff rate without that proof
20%Import VAT at the standard rate
10 yearsHow long you hold on to the declaration

What is the UK import duty on alpaca toys from Peru?

Alpaca toys from Peru pay 0% UK import duty when the goods come with a proof of Peruvian origin, and 4% of the customs value without one. They sit under HS heading 9503.00; the full UK commodity code is 9503 00 41 00, stuffed toys representing animals or non-human creatures.

The 4% is the third country duty of the UK Global Tariff, charged when no trade deal applies. The 0% is the tariff preference for Peru under the UK-Andean countries trade agreement, in place for Peru since 1 January 2021. The UK Trade Tariff shows both measures on this code, plus VAT at 20% (checked 23 October 2026).

UK code 9503 00 41 00RateWhen it applies
Tariff preference, Peru0%The declaration claims the preference, backed by an EUR.1 or invoice declaration.
Third country duty4%No valid proof of Peruvian origin.
Import VAT20%Always, on the VAT value explained below.

Besides VAT, the only other measure on this code is the UK control on cat and dog fur, which has nothing to do with alpaca. Costs can change, so ask your customs broker to check the code and today's rate on the UK Trade Tariff before you order.

Which proof of origin gives alpaca toys from Peru 0% duty in the UK?

Alpaca toys from Peru get 0% duty in the UK with either an EUR.1 movement certificate or an invoice declaration written by the exporter on the commercial invoice. The agreement took over the origin rules of the EU agreement with the Andean countries, so the documents are the same.

  • EUR.1. Issued by the authorities in Peru on the exporter's request, once the exporter has shown that the goods are of Peruvian origin.
  • Invoice declaration. A set origin text on the invoice, signed by the exporter. An approved exporter adds its authorisation number and may use it at any value; any other exporter only up to €6,000 a consignment, an amount the UK sets in pounds each year.

A plain certificate of origin from a chamber of commerce says where goods come from, but on its own it does not give the 0% rate. Ask Tubi for it on the order form; it is arranged with the export papers, and your broker uses it to claim the preference.

Reed houses on a floating island on Lake Titicaca, with water channels and dry hills behind
Reed houses on Lake Titicaca, in Puno, the region of the workshop in JuliacaPhoto: Deb Dowd on Unsplash

How do import VAT, postponed VAT accounting and a GB EORI number work for alpaca toys?

Alpaca toys imported into Great Britain carry 20% import VAT, which a VAT registered business can account for on its VAT return through postponed VAT accounting instead of paying it at the border, and the import declaration needs an EORI number starting with GB.

The VAT value. HMRC takes the customs value and adds the duty and the costs up to the first destination in the UK, such as freight, insurance, packing and commission. The 20% is charged on that total, not on the invoice price alone.

Postponed VAT accounting. No approval is needed. The goods must be for your business, your VAT number goes on the declaration, and the option is ticked when the declaration is made; a broker may only tick it for you with your written confirmation beforehand. The import VAT is then declared and reclaimed on one and the same VAT return, and HMRC lists it on a monthly postponed import VAT statement.

The GB EORI number. A business established in Great Britain applies to HMRC. Often the number is issued straight away; if HMRC checks the application it takes up to five working days. For goods into Northern Ireland you also need an XI number, which you can request only once you hold the GB one. Tubi asks for your EORI and VAT numbers with the order, so both appear on the papers.

What toy safety regulations do alpaca stuffed animals need in Great Britain?

In Great Britain, alpaca stuffed animals must comply with the Toys (Safety) Regulations 2011 and need the UKCA or the CE marking, with a declaration of conformity and technical documentation behind it. When the manufacturer assesses the toy itself, as for a soft toy, either marking is accepted, and the CE marking for toys has been recognised without an end date since 1 October 2024.

  • CE recognised for good. The Product Safety and Metrology etc. (Amendment) Regulations 2024 took the expiry date for CE out of the toy regulations. The government's toy guidance for Great Britain, last updated 24 March 2025, calls the recognition indefinite (checked 23 October 2026).
  • UKCA on a label. Until 31 December 2027 the UKCA marking may sit on a label instead of on the toy.
  • Warnings in English. They must be clearly visible, easy to read and open with "Warning" or "Warnings", on the toy, a label or the packaging, and in any instructions.
  • General product safety. The General Product Safety Regulations 2005 still apply in Great Britain wherever they go further than the toy rules; the EU General Product Safety Regulation does not cover sales there.

Every Tubi alpaca takes the same tests and passes them: mechanical (EN 71-1, ASTM F963), flammability (EN 71-2) and metals (EN 71-3). The test results can always be shown, and sent on request to confirm. Alpaca fur has no lanolin, and each alpaca already wears its age label when it leaves the workshop.

Do alpaca toys sold in Northern Ireland follow different rules?

Yes: under the Windsor Framework, alpaca toys placed on the market in Northern Ireland follow the EU toy rules, so they need the CE marking and a UKCA marking alone is not enough. Directive 2009/48/EC still applies there through the 2011 regulations, and a toy assessed by a UK notified body carries CE together with UKNI.

For general product safety, Northern Ireland has applied the EU regulation (EU) 2023/988 since 13 December 2024. A CE marked alpaca toy suits both markets. The EU side is set out in importing alpaca toys from Peru into the EU.

What does the UK importer of alpaca toys from Peru have to do?

The UK importer of alpaca toys from Peru, the UK based business that puts them on the market, must check the paperwork, mark the toy with its own name and postal address, and hold the declaration of conformity on file for 10 years. The 2011 toy regulations set these tasks:

  • Before selling. Make sure the manufacturer completed the conformity assessment, prepared the technical documentation and the declaration, and applied UKCA or CE.
  • Name and address. Your name, registered trade name or trade mark and a postal address on the toy; on the packaging or an accompanying document if the toy is too small for it.
  • Records. The declaration stays in your files for 10 years after the toys first go on sale, and enforcement officers can ask to see the technical documentation.
  • Stock and complaints. Keep storage and transport from affecting compliance, sample test toys on the market where the risk warrants it, and keep a register of complaints and recalls.
  • Risks. A toy that does not comply is corrected, withdrawn or recalled, and the authorities are told when it poses a risk.

Tubi lists every standard it works to on the compliance page, and the guide are alpaca stuffed animals safe explains each test from a parent's point of view.

How do I buy alpaca toys wholesale from Tubi for the UK?

Ordering alpaca toys wholesale from Tubi for the UK means: place your order naming the United Kingdom, pay the first half so production starts, and the goods arrive with an invoice, packing list, proof of origin and declaration of conformity. Tubi already ships to UK buyers.

  1. Choose collections, shades and sizes from the collection on the order form, and say whether the stock is for Great Britain, Northern Ireland or both. Note that you want the proof of origin, and the EN 71 results too if you wish to see them. Orders start at $350.00 in total.
  2. The quotation follows within 24 hours: price, ready date, HS code for your broker and two delivery options, DAP to your door, or ex works, collected at the workshop by a forwarder you choose.
  3. Payment is 50% to start, 50% before shipping; production takes 2 to 8 weeks.
  4. Your broker clears the boxes with your GB EORI number, the papers below and, if you use it, postponed VAT accounting. Your name and address go on the toy or its packaging before it goes on sale.
PaperUsed for
Commercial invoiceThe customs value behind the duty and the VAT.
Packing listContents and weight of each box.
Proof of originEUR.1 or invoice declaration for 0% duty, arranged on request with the quotation.
Declaration of conformityBacks the UKCA or CE marking; on file for 10 years.
Test resultsMechanical, flammability and metals; every alpaca passes, and the results are sent on request.

DAP means the freight to your door is taken care of and only UK clearance is yours. Ex works means your forwarder takes over at the workshop. Volume prices are in the wholesale buyer's guide; the steps that apply to any country are in the general guide to importing from Peru.

Questions

What is the commodity code for alpaca stuffed animals in the UK?

Alpaca stuffed animals use UK commodity code 9503 00 41 00, stuffed toys representing animals or non-human creatures. The UK Global Tariff rate is 4%, or 0% from Peru with a valid proof of origin.

Is there UK import duty on alpaca toys from Peru?

No, alpaca toys from Peru pay 0% UK duty when the shipment has an EUR.1 or an invoice declaration under the UK-Andean countries trade agreement. Without that proof, the 4% third country duty applies.

Can I use postponed VAT accounting for alpaca toys from Peru?

Yes, a VAT registered UK business buying alpaca toys for resale can use postponed VAT accounting with no approval. Your VAT number goes on the import declaration, and the VAT is declared and reclaimed on the same return.

Do alpaca toys need a UKCA mark to be sold in Great Britain?

No, alpaca toys sold in Great Britain may carry the UKCA or the CE marking when the manufacturer assesses them itself. The UK has recognised CE for toys with no end date since 1 October 2024.

Can alpaca toys with only a UKCA mark be sold in Northern Ireland?

No, alpaca toys sold in Northern Ireland need the CE marking, because EU toy rules apply there. A CE marked alpaca toy can go on sale in both parts of the UK.

Which EORI number do I need to import alpaca toys into the UK?

A business importing alpaca toys into Great Britain needs an EORI number that starts with GB. Goods moving into Northern Ireland also need one starting with XI.

How long does a UK importer keep the papers for alpaca toys?

A UK importer keeps the declaration of conformity for alpaca toys for 10 years from the date they are placed on the market. Over the same period the technical documentation must be available to the authorities on request.

Keep reading

Sources

  1. UK Trade Tariff, commodity code 9503 00 41 00 (GOV.UK) read 23 October 2026
  2. Summary of the UK-Andean countries trade agreement (GOV.UK) read 23 October 2026
  3. UK-Andean countries trade agreement, documents (GOV.UK) read 23 October 2026
  4. UK-Andean agreement, Annex B: rules of origin (Peru, Ministry of Foreign Trade and Tourism) read 23 October 2026
  5. Colombia, Peru and Ecuador: rules of origin of the EU agreement the UK agreement carries over (European Commission) read 23 October 2026
  6. Working out the VAT value using the customs value of the imported goods (GOV.UK) read 23 October 2026
  7. Check when you can account for import VAT on your VAT Return (GOV.UK) read 23 October 2026
  8. Get an EORI number (GOV.UK) read 23 October 2026
  9. Toys (Safety) Regulations 2011: Great Britain (GOV.UK) read 23 October 2026
  10. Toys (Safety) Regulations 2011: Northern Ireland (GOV.UK) read 23 October 2026
  11. The Toys (Safety) Regulations 2011, SI 2011/1881 (legislation.gov.uk) read 23 October 2026
  12. The Product Safety and Metrology etc. (Amendment) Regulations 2024, SI 2024/696 (legislation.gov.uk) read 23 October 2026
  13. Using the UKCA marking (GOV.UK) read 23 October 2026
  14. General Product Safety Regulations 2005: Great Britain (GOV.UK) read 23 October 2026
  15. General product safety regulations: Northern Ireland (GOV.UK) read 23 October 2026

Rules and duties change. Check the current rate for your country with your customs broker before you order.

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