HS code · 6-digit subheading

HS Code 9704.00 – Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907

HS code 9704.00 is the 6-digit subheading for stamps, postage or revenue, stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907. It is used for rare postage stamps, first-day covers, revenue stamps, stamp sheets and postal stationery.

What HS 9704.00 covers

This code specifically covers philatelic items, including postage and revenue stamps, stamp-postmarks, first-day covers, and postal stationery, whether used or unused, intended for collection. This is a highly specialized global trade driven by collectors, dealers, and auction houses. The value of these items is determined by their rarity, condition, historical significance, and demand within the philatelic community. Key things to know include the importance of expert authentication, grading, and understanding the nuances of different issues and errors. Importers and exporters are typically specialized dealers, auctioneers, and individual collectors participating in a robust international market for these unique historical documents. The trade often involves secure, insured shipping for high-value items.

Covers
  • Rare postage stamps
  • First-day covers
  • Revenue stamps
  • Stamp sheets
  • Postal stationery
  • Commemorative stamps
  • Stamp-postmarks
  • Philatelic covers
Examples
  • 'Penny Black' stamp
  • 'Inverted Jenny' stamp
  • British Guiana 1c Magenta
  • Mauritius 'Post Office' stamps

Codes often confused with 9704.00

Common mistake. Can be confused with 490700 (unused postage, revenue or similar stamps of current or new issue) if they are not primarily for collection, or 4911 (other printed matter) if not clearly philatelic.

4907.00Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and the like of similar title49.11Printed matter, n.e.c., including printed pictures and photographs

Top exporters and importers of HS code 970400, 2025

In 2025, the largest exporter of HS code 970400 in UN Comtrade data was the United Kingdom, with 32% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 United Kingdom $40M
  2. 2 Switzerland $24M
  3. 3 Germany $15M

World total: $125M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United Kingdom $25M
  2. 2 Switzerland $16M
  3. 3 Germany $13M

World total: $111M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for 9704.00

Brazil does not split HS 9704.00: its NCM code is 9704.00.00.

  1. 9704.00.00 Collectible postage stamps and first-day coversSelos postais, selos fiscais, marcas postais, envelopes de primeiro dia (first-day covers), inteiros postais e semelhantes, obliterados, ou não obliterados, exceto os artigos da posição 49.07.

All Brazil NCM codes in heading 97.04 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 9704.00

What is HS code 970400?

HS code 970400 is a 6-digit subheading in the Harmonized System that covers: Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907. This code specifically covers philatelic items, including postage and revenue stamps, stamp-postmarks, first-day covers, and postal stationery, whether used or unused, intended for collection. This is a highly specialized global trade driven by collectors, dealers, and auction houses. The value of these items is determined by their rarity, condition, historical significance, and demand within the philatelic community. Key things to know include the importance of expert authentication, grading, and understanding the nuances of different issues and errors. Importers and exporters are typically specialized dealers, auctioneers, and individual collectors participating in a robust international market for these unique historical documents. The trade often involves secure, insured shipping for high-value items.

What products fall under HS code 970400?

Rare postage stamps, first-day covers, revenue stamps, stamp sheets, postal stationery, commemorative stamps, stamp-postmarks, philatelic covers

What are common misclassifications for HS code 970400?

Can be confused with 490700 (unused postage, revenue or similar stamps of current or new issue) if they are not primarily for collection, or 4911 (other printed matter) if not clearly philatelic.

Which countries are the top exporters of goods under HS code 970400?

In 2025, the top exporters of HS code 970400 in UN Comtrade data were the United Kingdom ($40M, 32% of world exports), Switzerland ($24M) and Germany ($15M). World exports came to about $125M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 970400?

In 2025, the top importers of HS code 970400 in UN Comtrade data were the United Kingdom ($25M, 22% of world imports), Switzerland ($16M) and Germany ($13M). World imports came to about $111M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 970400 structured?

HS code 970400 is a 6-digit subheading under the Harmonized System. The first 2 digits (97) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 970400?

In Brazil, HS code 970400 is NCM 9704.00.00. The last two digits are 00 because Brazil does not split this HS code further.