Guide

Introduction to the Tariff

Introduction

If you trade internationally, importing and exporting both inside and outside the European Union (EU) can seem complicated, but there are plenty of resources available to help make it easier. The Integrated Tariff of the United Kingdom, also known as the Tariff, is particularly useful. The Tariff could be mistaken for an additional duty that you have to pay, but is actually a guide that clarifies what you as an importer or exporter need to know and the rates of duty you should pay.

This guide explains what the Tariff is and what information is contained in each volume, details of the online EU customs database (known as the TARIC) and how it relates to the Tariff, and how to classify your goods by using the Tariff Classification Service. It also shows you how to apply for reduced duty on your goods and explains what Binding Tariff Information is.