Guidance

Finding commodity codes for imports into or exports out of the UK

How to use the Trade Tariff tool or get help to classify your goods, so you pay the right amount of Customs Duty and import VAT.

From:
HM Revenue & Customs
Published
21 December 2018
Last updated
22 August 2022 — See all updates

What a commodity code is

Commodity codes are internationally recognised reference numbers. A code describes a specific product when importing or exporting goods. You will use this code on any import declaration and can find them in the Trade Tariff tool.

You’ll need to find the right commodity code for any goods you import or export, as it works out:

  • the rate of Customs Duty and import VAT
  • taxes
  • preferential rates which may apply

The Trade Tariff tool will also help you check if:

  • you need a licence to move your goods
  • you could pay less Customs Duty (for example because your goods are covered by a trade agreement)
  • your goods are covered by:
    • agricultural policy
    • anti-dumping duties
    • UK safeguarding measures
    • tariff quotas

Finding the right commodity code for your goods can be complicated. Find out how to get someone to deal with customs for you.

Before you look for a commodity code

Some goods are more difficult to classify than others. You can read more on how to classify:

Find a commodity code

Use the Trade Tariff tool to look up a commodity code.

Commodity code in other countries

Although many countries have signed up to the same classification system, only the first 6 digits are used worldwide and product specific decisions are particular to each country.

If you rely on the commodity code from an overseas supplier, you’ll need to check if the treatment is the same and how much of the code applies in the UK.

Updates to this page

Published 21 December 2018
Last updated 22 August 2022 + show all updates

  1. Guidance on what a commodity code is has been updated.

  2. Related guidance updated to include sending goods to an overseas customer using rules of origin.

  3. Updated to include information about how to use the Trade Tariff tool to classify your goods correctly.

  4. New link added for classifying edible fruit, vegetables and nuts for import and export.

  5. This page has been updated because the Brexit transition period has ended.

  6. First published.

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Contents

Part of Import goods into the UK: step by step

  1. Step 1 Check if you need to follow this process

    Follow these steps if you're moving goods permanently to:

    • England, Wales or Scotland (Great Britain) from a country outside the UK
    • Northern Ireland from a country outside the UK and the EU

    What you need to do is different if you are:

  2. Step 2 Get your business ready to import

    You need an Economic Operators Registration and Identification number (EORI number) that starts with GB to import goods into England, Wales or Scotland. You'll need a new one if you have an EORI number that does not start with GB.

    If you move goods to or from Northern Ireland, you may need one that starts with XI.

    1. Get an EORI number

    If you store goods in the UK for sellers outside the UK, you may need to apply to the Fulfilment House Due Diligence Scheme.

    1. Find out if you need to apply to the Fulfilment House Due Diligence Scheme

    There are processes that can make clearing customs quicker and easier to manage if you have to make import declarations regularly.

    1. Find out about using simplified declaration procedures
    2. Check if Authorised Economic Operator status is right for you

  3. and Check the business sending you the goods can export to the UK

    The business sending you the goods may need:

    • to make an export declaration in their country
    • licences or certificates to send goods to the UK

    Check whoever is sending the goods is able to export them from their country.

  4. Step 3 Decide who will make customs declarations and transport the goods

    You can hire someone to deal with customs and transport the goods for you, or you can do it yourself.

    Most businesses that import goods use a transporter or customs agent.

    1. Find out how to hire someone to deal with customs for you

  5. Step 4 Find out the commodity code for your goods

    You’ll need to include the commodity code on your import declaration. This will determine the rate of duty you need to pay and if you need an import licence.

    Your customs agent or transporter might be able to help you with this.

    1. You are currently viewing: Find the right commodity code for your goods

  6. and Work out the value of your goods

    When you make your import declaration, you’ll need to include the value of your goods - this helps work out how much duty and VAT you’ll need to pay.

    1. Work out the value of your goods for customs

  7. Step 5 Find out if you can reduce your Customs Duty

    You may be able to pay less or no Customs Duty if the UK has a trade agreement with the country you're importing from.

    1. Find out if you can pay a lower rate of Customs Duty because of a trade agreement

    You may also be able to reduce the amount of duty you pay based on what the goods are and what you plan to do with them.

    1. Check other ways you can pay a lower rate of Customs Duty

  8. and Find out if you can delay your Customs Duty

    You may be able to delay sending information about goods or paying Customs Duty.

    1. Check if you can delay your Customs Duty

  9. Step 6 Check if you need a licence or certificate for your goods

    There are special rules and you may need to get licences or certificates if you are importing any of the following:

  10. Step 7 Check the labelling, marking and marketing rules

    1. Check the marking, labelling and marketing standards for food, plant seeds and manufactured goods

  11. Step 8 Get your goods through customs

    If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.

    1. Make an import declaration yourself and get your goods cleared by UK customs

  12. Step 9 Claim a VAT refund

    If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your Import VAT Certificate (C79).

    1. Find out how to claim a VAT refund

  13. Step 10 If you paid the wrong amount of duty or rejected the goods

    If you paid too much Customs Duty or import VAT or rejected the goods, you can claim a refund or ask for a payment to be waived.

    1. Find out how to claim a refund or make a claim for rejected imports

    If you paid too little Customs Duty or import VAT, report it to HMRC.

    1. Find out how to tell HMRC you’ve underpaid and pay the difference

  14. Step 11 Keep invoices and records

    You must keep records of commercial invoices and any customs paperwork, including your Import VAT Certificate (C79).

    If you imported controlled goods, for example firearms, keep any paperwork that shows who owns them.

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