Guide

Classification rules and the Tariff

Introduction

The Integrated Tariff of the United Kingdom - the Tariff – is used to classify goods for import or export. Importing and exporting are covered by European Community regulations so all European Union countries have the same commodity codes, duty rates and procedures, and parallel documents to the Tariff.

By selecting the right code and paying correct duties, you will avoid interest on outstanding amounts because of underpayment or your goods being seized or delayed by customs.

This guide explains how the Tariff classification system works and how you can use the Tariff to move your goods into and out of the country more efficiently.

This guide contains detailed information. For assistance in classifying goods specific to your type of business, see our section on classifying specific goods.