Guide

Introduction to the Tariff

Classifying goods and how to do it

When trading internationally, you need to select the right commodity code for your goods. You can find classification codes in the Tariff Volume 2.

Classifying your goods correctly will help ensure that you:

  • pay the right duty and VAT
  • know whether an import or export licence is needed

You are legally responsible for the correct classification of your goods, even if you use an agent. Incorrect classification can lead to your goods being delayed or seized and you will have to pay any duty and tax owed, plus possible financial penalties.

To classify your goods yourself you can use the Tariff. There are six general rules described in volume two, section three of the Tariff to help with classifying goods. Read more about theĀ classification of goods.

If you have used the Tariff but are still unsure of the correct classification code, you can contact the Tariff Classification Service for help by emailingĀ classification.enquiries@hmrc.gsi.gov.uk.