Guidance

Ask HMRC for help classifying your goods

Find out how to contact HMRC to help you get a commodity code and what information you’ll need to send us.

• From: HM Revenue & Customs
• Published: 21 December 2018
• Last updated: 29 January 2020 — See all updates

After you’ve tried to find the commodity code for your goods, you can ask HMRC for help if you’re still not sure which one to use.

Before you ask for advice

You’ll need to send the following for the goods you’re asking advice on:

• company name, if applicable
• contact name
• contact details (email address and a contact number)
• the option which best describes your item:
  • agricultural, chemical, textiles or ceramics – including food, drink, plastics, cosmetics, sports equipment, games, toys, clothing, shoes
  • electrical, mechanical or miscellaneous – including vehicles, optical and measuring devices, machinery, musical instruments, metal, furniture, lighting, paper, printed matter, straw, glass, wood, jewellery
• what the goods are made of (if more than one material, provide a breakdown of materials)
• what the goods are used for
• how the goods work or function
• how the goods are presented or packaged

It will help us with your request if you can also tell us:

• any code you think best fits your goods
• part of the code if you’ve been able to partially classify it

You should send a separate email for each item you need help with.

Goods that need more information

You’ll need to give more detailed information to classify some goods.

For footwear classifications, include:

• the type, for example shoe, boot, slipper
• upper material details
• outer sole material details
• the heel height
• the purpose, for men or women

For food classifications, include:

• the full breakdown of the ingredients, including the percentage weight of each ingredient
• the method of manufacture or process it has undergone, for example fresh, frozen, dried

For chemical classifications, include:

• the Chemical Abstracts Service Registry Number
• if the product is a liquid, powder or solid
• the full breakdown of the chemical, including the percentage of every ingredient

For textile classifications, include:

• a detailed description of the item
• material composition
• how it’s constructed, for example knitted, woven
• name of the fabric

For vehicle classifications, include:

• age of the vehicle
• engine type (petrol or diesel)
• engine size
• if the vehicle:
  • is new or used
  • is over 30 years old
  • is in its original condition
  • will be for everyday use

How to ask for advice

You must send one email for each of the goods you’re asking advice on – we’ll reject your request if you do not.

Email the Tariff Classification Service: [email protected] for non-legally binding advice on classifying your goods.

We aim to reply to your email within 5 working days. This could take longer if we have a high number of requests.

Do not contact HMRC before the timescale has passed.

Published 21 December 2018
Last updated 29 January 2020 + show all updates

1. 29 January 2020

   You must send one email for each of the goods you’re asking advice on. If you send multiple requests in a short period, we’ll deal with 5 of your requests each day.

2. 12 September 2019

   The response time has been changed to 5 working days to reply to emails asking HMRC for advice on classifying your goods.

3. 21 December 2018

   First published.