UK Commodity Classification Codes

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UK Commodity Codes

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  • Every product / item being imported into the UK and EC, must be classified under a Classification / commodity code. This code not only identifies what type of item it is but it also advises the rate of import duty and / or VAT which will be due, as well as any restrictions or additional requirements, or if any exemptions, reliefs or quotas are available. The EC Taric page lists all these codes, as does the UK's Business Link site. Ensure that you have checked out your goods before you actually place your order with your supplier to minimise any surprises or problems when your goods arrive into the UK.

    Every 10-digit code is listed, but if you cannot find out which applies to you, then read the tips / advice below. ukimports


    EC Taric

    Click here to the EC Taric website
    (will be shown in a pop-up window) 

    Business Link Tariff

    Click here for the UK Business Link website
    (will be shown in a pop-up window) 

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    Search tip/advice

    Here's a tip to make it easier to find your 10-digit commodity code on the Taric website, and information relating to duty rates and restrictions:

    The first of the two options by which you can search is, if you have been given a classification / commodity code, or maybe you have just part of it, such as the chapter prefix. With this, you can enter it directly in the "code" section.

    The second of the two options, and perhaps for some, the easier option, is to search under the 'Taric Description'.

    When searching for your items, be sure to try both singular and plural descriptions, e.g. Baby / Babies, Machine / Machines, Brush / Brushes etc. as the EC Taric website looks for exact words, not parts or words. Therefore, if you were looking for a 'Dishwasher', you would find your code by searching for 'Machines' (plural), but not when searching for 'Machine' (singular). ukimports

     

    Important!

    To ensure that you are reading the correct information, always enter the 'Country of Origin' of your goods. ukimports

     

    Further help

    Alternatively, to obtain the code which most suits your product or perhaps you feel the need advice on any parts returned from your search, such as rates and / or any restrictions, then you can email a specialist Customs team directly at the following:

     

    UK Tariff Classification Helpline - Email: classification.enquiries@hmrc.gsi.gov.uk ukimports

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    Reading the duty types and rates; and calculating additional duty


    Third Country Duty

    Once you have found the details relating to the goods that you are, or are planning on importing, the rate of duty will be shown as: Third Country Duty. As mentioned above, the Taric website allows you, once you have your commodity code, to find whether there is any duty payable.

    In a majority of cases this will be the only duty payable to Customs, or on some commodities you wont see this at all, as there's no duty payable.

    However, on some commodities, you may find that there is more than one type of duty to pay. ukimports

     

    Example
    1704907500 - For "Toffees, caramels and similar sweets" and we'll select "China" as our Country of origin.

    Along with the normal Import duty which is shown as "Third Country Duty", it shows the following: "EA(1) MAX 18.70 % +ADSZ(1)". This means that there is also "European Agricultural (EA) Duty" payable.

    But what does it mean if you see something like "EA Duty"? Well, were going to try and explain, hopefully without confusing anyone. ukimports

     

    European Agricultural (EA) Duty

    This code shows a normal (Third Country) duty rate of 9% or there's a lower preferential rate (as the Tariff preference (SPGL) part shows): 5.5% if your supplier if raising a GSP document.

    Now, believe it or not, there's actually 2 options available here, albeit not shown very clearly.

    The other thing to look out for, especially on processed foods, is an "Additional Code" which tells Customs the percentage of certain ingredients.
    This is a 4-digit code which must be added to the Customs entry following the commodity code (in this case 1704907500). This additional code represents the % quantity of the Sugar, Starch / Glucose, Milk Proteins, Milk Fats etc. contained in the product. This is information which you must obtain from the shipper / manufacturer, however if they refuse or are unable to supply that information to you, then an educated guess should be acceptable by Customs.

    Now, continuing on, lets say, for the sake of this example, that this product contained: Max. 70% Sugar, Approx 10% Glucose (no milk products). The additional code these goods, based on the above quantities, is: 7008.

    So on to the EA Duty... apparently you can either pay the EA rate, which for these goods and quantities is: EUR 31.41 per 100 Kilos. Or you can pay the Max. 18.70% plus EUR 22.25 per 100 Kilos (which I think he said was the standard Sugar levy). Anyway, your cheapest option is the 1st one at: EUR 31.41 per 100 Kilos. ukimports

     

    Further help
    If you would like more help or advise regarding this, then the CAP (Common Agricultural Policy) Team on (T) +44 (0) 1702 361 829, is a Customs team that you can talk to.

    Please note: The duty rates shown above were correct at the time of writing. ukimports

    For an explanation on how to calculate Import duty and VAT, click here.

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    UK Customs Tariff - List of Chapters

     

    Section I - Live animals; animal products

    01. Live animals
    02. Meat and edible meat offal
    03. Fish and Crustaceans, molluscs and other aquatic invertebrates
    04. Dairy produce; Birds' eggs; Natural honey; edible products of animal origin, not elsewhere specified or included
    05. Products of animal origin, not elsewhere specified or included ukimports

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    Section II - Vegetable Products

    06. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
    07. Edible vegetables and certain roots and tubers
    08. Edible fruit and nuts; Peel of citrus fruit or melons
    09. Coffee, Tea, Mate and Spices
    10. Cereals
    11. Products of the milling industry; Malt; Starches; Inulin; Wheat Gluten
    12. Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit;
    Industrial or Medicinal Plants; Straw and Fodder
    13. Lac; Gums, Resins and other vegetable saps and extracts
    14. Vegetable Plaiting Materials; Vegetable products not elsewhere specified or included ukimports

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    Section III - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

    15. Animal of Vegetable fats and oils and their cleavage products; Prepared edible fats; Animal or Vegetable waxes ukimports

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    Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

    16. Preparations of Meat, of Fish or of Crustaceans, Molluscs or other aquatic invertebrates
    17. Sugars and Sugar Confectionery
    18. Cocoa and Cocoa Preparations
    19. Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' products
    20. Preparations of Vegetables, Fruit, Nuts or other parts of plants
    21. Miscellaneous edible preparations
    22. Beverages, Spirits and Vinegar
    23. Residues and Waste from the food industries; Prepared animal fodder
    24. Tobacco and manufactured tobacco substitutes ukimports

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    Section V - Mineral Products

    25. Salt; Sulphur; Earths and Stone Plastering materials, Lime and Cement
    26. Ores, Slag and Ash
    27. Mineral fuels, Mineral oils and products of their distillation; Bituminous substances; Mineral waxes ukimports

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    Section VI - Products of the chemical or allied industries

    28. Inorganic Chemicals; Organic or Inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
    29. Organic Chemicals
    30. Pharmaceutical products
    31. Fertilizers
    32. Tanning or dyeing extracts; Tannis and their derivatives; Dyes, Pigments and other colouring matter; Paints and Varnishes, Putty and other Mastics; Inks
    33. Essential oils and resinoids; Perfumery, Cosmetic or Toilet preparations
    34. Soap, Organic surface-active agents, Washing preparations, Lubricating preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring preparations, Candles and similar articles, Modeling Pastes, 'Dental Waxes' and Dental preparations with a basis of plaster
    35. Albuminoidal substances; Modified Starches; Glues; Enzymes
    36. Explosives, Pyrotechnic products; Matches; Pyrophoric alloys; Certain combustable preparations
    37. Photographic or Cinematographic goods
    38. Miscellaneous Chemical products ukimports

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    Section VII - Plastics and articles thereof; rubber and articles thereof

    39. Plastics and articles thereof
    40. Rubber and articles thereof ukimports

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    Section VIII - Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

    41. Raw hides and skins (other than furskins) and leather
    42. Articles of leather; Saddlery and Harness; Travel goods, Handbags and similar containers; Articles of animal gut (other than silkworm gut)
    43. Furskins and artificial fur; Manufactures thereof ukimports

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    Section IX - Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

    44. Wood and articles of wood; Wood charcoal
    45. Cork and articles of cork
    46. Manufactures of straw, of esparto or of other plaiting materials; Basketware and Wickerware ukimports

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    Section X - Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof

    47. Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard
    48. Paper and paperboard; Articles of paper pulp, of paper or of paperboard
    49. Printed books, newspapers, pictures and other products of the printing industry; Manuscripts, Typescripts and plans ukimports

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    Section XI - Textiles and textile articles

    50. Silk
    51. Wool, fine or coarse animal hair; Horsehair yarn and woven fabric
    52. Cotton
    53. Other vegetable textile fibres; Paper yarn and woven fabrics of paper yarn
    54. Man-made filaments; Strip and the like of man-made textile materials
    55. Man-made staple fibres
    56. Wadding, felt and nonwovens; Special yarns; Twine, cordage, ropes and cables and articles thereof
    57. Carpets and other textile floor coverings
    58. Special woven fabrics; tufted textile fabrics; Lace; Tapestries; Trimmings; Embroidery
    59. Impregnated, coated, covered or laminated textile fabrics; Textile articles of a kind suitable for industrial use
    60. Knitted or crocheted fabrics
    61. Articles of apparel and clothing accessories, knitted or crocheted
    62. Articles of apparel and clothing accessories, not knitted or crocheted
    63. Other made-up textile articles; sets; Worn clothing and Worn textile articles; Rags ukimports

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    Section XII - Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

    64. Footwear, gaiters and the like; Parts of such articles
    65. Headgear and parts thereof
    66. Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof
    67. Prepared feathers and down and articles made of feathers or of down; Artificial flowers; Articles of human hair ukimports

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    Section XIII - Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

    68. Articles of stone, plaster, cement, asbestos, mica or similar materials
    69. Ceramic products
    70. Glass and glassware ukimports

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    Section XIV - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins

    71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; Imitation jewellery; Coins ukimports

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    Section XV - Base metals and articles of base metal

    72. Iron and Steel
    73. Articles of Iron or Steel
    74. Copper and articles thereof
    75. Nickel and articles thereof
    76. Aluminium and articles thereof
    77. Does not exist
    78. Lead and articles thereof
    79. Zinc and articles thereof
    80. Tin and articles thereof
    81. Other base metals; Cermets; and articles thereof
    82. Tools, implements, cutlery, spoons and forks, of base metal; Parts thereof of base metal
    83. Miscellaneous articles of base metal ukimports

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    Section XVI - Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

    84. Nuclear Reactors, boilers, machinery and mechanical appliances; Parts thereof
    85. Electrical machinery and equipment and parts thereof; Sound Recorders and Reproducers, Television image and sound recorders and reproducers, and parts and accessories of such articles ukimports

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    Section XVII - Vehicles, aircraft, vessels and associated transport equipment

    86. Railway or tramway locomotives, Rolling Stock and parts thereof; Railway or Tramway Track fixtures and fittings and parts thereof; Mechanical (including electromechanical) Traffic Signalling Equipment of all kinds
    87. Vehicles other than railway or Tramway rolling stock, and parts and accessories thereof
    88. Aircraft, Spacecraft, and parts thereof
    89. Ships, Boats and floating structures ukimports

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    Section XVIII - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

    90. Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and accessories thereof
    91. Clocks and Watches and Parts thereof
    92. Musical Instruments; Parts and accessories of such articles ukimports

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    Section XIX - Arms and ammunition; parts and accessories thereof

    93. Arms and Ammunition; Parts and accessories thereof ukimports

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    Section XX - Miscellaneous manufactured articles

    94. Furniture; Bedding, Mattresses, Mattress Supports, Cushions and similar stuffed furnishings; Lamps and Lighting fittings, not elsewhere specified or included; Illuminated signs, Illuminated nameplates and the like; Prefabricated Buildings
    95. Toys, Games and Sports Requisites; Parts and accessories thereof
    96. Miscellaneous manufactured articles ukimports

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    Section XXI - Works of art, collectors' pieces and antiques

    97. Works of art, Collectors' Pieces and Antiques ukimports

    98. Does not exist ukimports
    99. Does not exist ukimports

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    The Tariff Chapters listed above, were up-to-date as of: 29th June 2007 ukimports

     

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  • How to calculate Duty/VAT
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