Using the Tariff for end use
You'll need to consult the Integrated Tariff of the United Kingdom (the Tariff) to find out whether goods you plan to import qualify for end-use duty relief. The Tariff is a three-volume guide containing information on all aspects of trade procedure. It provides:
- guidance on how to make an import entry
- access to a full list of traded commodities and the codes used to determine rates of duty payable on them
All imported goods need to be classified with a ten-digit commodity code. Alongside this code you'll find a description of the goods and any prescribed use for them. You'll find a full list of commodity codes in volume 2 of the Tariff. In addition, you'll need to enter a customs preference code, customs procedure code, a document code and AI statements in addition to your authorisation number to claim the relief.
Customs preference code
This three-digit number is used to identify whether a reduction in or relief from customs duty applies and is entered in box 36 of the Single Administrative Document (SAD). You can get more information about preference codes in volume 3 of the Tariff.
Customs procedure code
This is a seven digit number which is used to identify the customs procedure that will apply to your goods. You will need to use an appropriate customs procedure code when declaring your imported goods to ensure you can claim relief. It should be entered in box 37 of the SAD. You'll find a full list of customs procedure codes in Notice 3001.