UK Commodity Codes Explained: A Guide to Tariff Classification
What Is a Commodity Code?
A commodity code (also called a tariff code or HS code) is a numerical classification that identifies your goods for customs purposes. When importing or exporting goods in the UK, every product must be assigned the correct 10-digit commodity code.
The code determines:
- The rate of import duty you pay
- Whether VAT is applicable at a specific rate
- Whether any import or export licences are required
- Eligibility for trade preferences (reduced or zero duty under trade agreements)
- Whether additional controls apply (e.g. CITES for endangered species, or phytosanitary requirements for agricultural goods)
How Commodity Codes Are Structured
UK commodity codes are 10 digits long and follow a hierarchical structure:
| Digits | Level | Description | |--------|-------|-------------| | 1–2 | Chapter | Broad product category (e.g. Chapter 84 = Machinery) | | 3–4 | Heading | More specific grouping | | 5–6 | Subheading | HS (Harmonised System) code — internationally standardised | | 7–8 | CN code | Combined Nomenclature (EU/UK aligned) | | 9–10 | TARIC/UK | UK-specific commodity code |
How to Find the Correct Commodity Code
Use the UK Global Trade Tariff
The official resource for UK commodity codes is the UK Global Trade Tariff. You can search by keyword or browse the classification tree.
Consider the Product Thoroughly
Correct classification requires understanding your product in detail:
- What is it made of?
- What is its primary function?
- How is it processed or manufactured?
- What are its technical specifications?
Apply the General Rules of Interpretation (GRI)
The GRI provides a systematic method for classifying goods. When a product could fall under multiple headings, the GRI provides a hierarchy for resolving the ambiguity.
Consequences of Incorrect Classification
Underpaying duty: This can result in HMRC penalties, interest charges, and a formal audit of your customs records.
Overpaying duty: You may be paying more than necessary, reducing your competitiveness.
Missing trade preferences: Incorrect codes mean you may fail to claim preferential duty rates under UK trade agreements such as the UK-EU Trade and Cooperation Agreement (TCA).
Import controls triggered: Wrong codes can result in goods being held pending inspections that would not otherwise apply.
Binding Tariff Information (BTI)
If you regularly import a specific product and want certainty on its classification, you can apply to HMRC for a Binding Tariff Information (BTI) decision. This provides a legally binding ruling on the correct commodity code for a described product.
How We Can Help
Our tariff classification specialists have experience across all product categories. We provide accurate classifications with full documentation — protecting you from penalties and optimising your duty position. Get in touch to discuss your requirements.