Product classification
HS code for First-day covers: 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.
Classification of first-day covers under HS 9704.00
First-day covers are classified under HS code 9704.00. This heading is dedicated to postage or revenue stamps, stamp-postmarks, and first-day covers that are of philatelic interest. A first-day cover consists of an envelope (cover) with a postage stamp cancelled on the first day the stamp was authorized for use. Under the General Rules of Interpretation, these items are classified in Chapter 97 because they are considered collectors' pieces. Unlike standard stationery, the value of a first-day cover is derived from its historical and philatelic significance rather than its utility for mailing. This code applies whether the covers are used or unused, and whether they are presented individually or in collections, provided they are not of current or new issue in the country of destination with a face value.
- Covers
- Envelopes with stamps cancelled on the first day of issue
- Philatelic stamp-postmarks on paper
- Used or unused postal stationery with philatelic value
- Commemorative first-day covers with special cachets
- Also under 9704.00
- 'Penny Black' stamp
- 'Inverted Jenny' stamp
- British Guiana 1c Magenta
- Mauritius 'Post Office' stamps
Codes often confused with 9704.00
Common mistake. The most frequent misclassification is with HS code 4907.00, which covers unused stamps of current or new issue. If a stamp has been cancelled or is part of a first-day cover, it must move to 9704.00. Another common error is using 9705.00, which covers collections of historical or ethnographic interest. While first-day covers are historical, heading 9704 is more specific to philatelic items and therefore takes precedence according to GRI 3(a). Standard envelopes without stamps or cancellations are classified in 4817.
Top exporters and importers of HS 970400 (the code used for first-day covers), 2025
In 2025, the largest exporter of HS 970400 (the code used for first-day covers) 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.
Figures cover everything classified under HS 970400, not only first-day covers.
Top exporters 2025 · share of world exports
- 1 United Kingdom $40M 32% of world exports
- 2 Switzerland $24M 19% of world exports
- 3 Germany $15M 12% of world exports
World total: $125M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Kingdom $25M 22% of world imports
- 2 Switzerland $16M 15% of world imports
- 3 Germany $13M 12% of world imports
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 first-day covers
Brazil classifies first-day covers under NCM 9704.00.00: HS 9704.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about first-day covers
What is the HS code for First-day covers?
The HS code for First-day covers is 970400 (Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907). The HS code for first-day covers and other philatelic items is 9704.00.
How do I classify First-day covers for customs?
First-day covers is classified under HS code 970400 — 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 is a 6-digit subheading level code.
Are new, uncancelled stamps included in 9704.00?
No, unused stamps of current issue that have a face value for postage are classified under 4907.00. 9704.00 is for philatelic items.
Which countries are the top exporters of first-day covers (HS 970400)?
In 2025, the top exporters of HS 970400 (the code used for first-day covers) 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 first-day covers (HS 970400)?
In 2025, the top importers of HS 970400 (the code used for first-day covers) 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.
Is the HS code for First-day covers the same in all countries?
The base HS code 970400 for First-day covers is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for first-day covers in Brazil?
In Brazil, first-day covers (HS 970400) is classified under NCM 9704.00.00.