Guide

Trade preference agreements

Using the UK integrated Tariff for preferences

If you're an importer or exporter, the Tariff has an important role in establishing the rates of duty for your goods.

If you import goods, you must use the Tariff to establish whether preferences are available on imports to the European Union (EU), what the rates of duty are, and if there are quotas.

The Tariff uses commodity codes to identify products. Eight-digit numbers are used for the movement of goods within the EU, and ten-digit numbers for imports from outside the EU. These codes are an essential part of your importing paperwork and duty calculations. For information on commodity codes and the TARIC (Tariff Intégré Communitaire), see an introduction to the Tariff.

Access the UK Trade Tariff.

If you have specific classification queries, you can contact the HMRC Tariff Classification Service by emailing classification.enquiries@hmrc.gsi.gov.uk.

If you're an exporter, remember that you must check with your customer to ensure a preferential rate of duty is available in that country.