Most import and export customs declarations rely on a classification system that defines goods and assigns each a 'commodity code'. All commodity codes and the customs measures which apply to them are collected in a publication called the Integrated Tariff of the United Kingdom.
What is the UK Trade Tariff?
The Tariff, is HM Revenue & Customs' (HMRC's) authoritative guide to:
- duties such as customs duties, anti-dumping duties and preferential duty rates
- taxes and other levies such as excise and VAT rates
- rebates and tax relief schemes
- licences that importers and exporters may have to apply for in order to trade in those goods in general, or with a particular country, or within a permitted quota
HMRC's Tariff contains this classification information for all goods. It also provides notes on how goods are classified, showing what special conditions such as prohibitions may apply to particular goods.
What is the UK Trade Tariff used for?
The Tariff allows you to look online for the commodity codes of the goods you export and import. The Tariff is based on the EU's TARIC database and also includes additional UK-specific measures.
Duty rates and other customs measures are frequently changed or updated. This means that you will need to keep abreast of changes relating to your product(s). The UK Trade Tariff provides the most accurate information at any given time receiving daily updates direct from TARIC.
How to find your commodity code
Traders can use the UK Trade Tariff to classify goods and find detailed information such as commodity descriptions, duty rates, VAT and excise rates, preferential trade agreements and restrictions on goods, licences and permits. You can search the Tariff database for particular terms describing your product to work out which are the closest matches to your goods.