Guidance

UK Trade Tariff: department responsibility and supporting legislation

Updated 28 April 2016

1. Basis of the UK Trade Tariff

The UK Trade Tariff is based on the EU’s Combined Nomenclature, which is based on the Harmonised Commodity Description and Coding System (the Harmonised System or HS). This has been adopted by the EU, along with many of the world’s major trading nations, in place of the World Customs Organisation’s (WCO) previous nomenclature.

The Combined Nomenclature combines the EU’s common customs tariff and trade statistical nomenclatures.

The UK Trade Tariff also includes TARIC (Integrated Tariff of the European Community) and UK national statistical requirements.

TARIC is the EU’s Integrated Customs Tariff covering most of the EU’s tariff measures affecting:

• imports from non-EU countries
• certain agricultural trade between EU member states

2. Legal authority for the UK Trade Tariff

The principal legal bases for the nomenclature descriptions, codes and duties shown in the UK Trade Tariff are:

• the Harmonised System Convention, signed by the European Community (EC) in June 1985
• regulation on the tariff and statistical nomenclature and on the Common Customs Tariff
• EC Council Regulations implementing the tariff measures integrated in TARIC (published in Official Journals)

The legislation containing import and export requirements is:

• Regulation EU 952/2013; establishing the Union Customs Code
• Commission Regulations EU 2015/2446 and 2015/2447; laying down provisions for the implementation of Regulation EU 952/2013

For goods subject to Excise Duty, Parts 4 and 5 of the Customs and Excise Management Act 1979 apply.

The UK Trade Tariff has legal force only where UK imports and exports are concerned. For example, Excise Duty subdivisions and certain freight procedures in Volume 3 of the Trade Tariff.

Every effort is made to ensure the tariff is accurate. If information in the UK Trade Tariff is not the same as the appropriate EU legislation published in the Official Journal of the EU, the Official Journal of the EU represents the correct legal position.

3. Notices

All VAT and Customs and Excise notices that have been issued by HMRC are shown in Notice 999: catalogue of publications.

4. Government department’s responsibilities for tariff matters

4.1 HMRC

HMRC is responsible for:

• obtaining information on tariff measures and preparing the tariff for printing
• interpreting the entire nomenclature of the tariff
• managing certain tariff and related measures on behalf of other government departments
• exercising customs control over:
  • imported and exported freight
  • passenger baggage and effects
  • passengers
  • ship’s crews and vessels
  • aircrews and aircraft
  • other means of transport

Generally, questions about the day to day administration of tariff matters should be sent to HMRC. You should take up issues of principle relating to particular tariff measures with the HMRC department that has responsibility for policy.

You can find the contact details for HMRC departments by checking the HMRC contact pages.

International Trade Business Education and Support Teams

International Trade Business Education and Support Teams are a national network of teams who provide education and support on customs matters to businesses involved in international trade.

Contact the Imports and exports: general enquiries helpline for details.

You can phone the team that books free educational seminars on: 0300 123 1083.

International Trade Development Liaison Officers

International Trade Development Liaison Officers are a national network of officers who:

• support trade and external organisations
• promote developments and trade facilitative procedures in international trade

Contact the Imports and exports: general enquiries helpline for details.

National Export System

For enquiries about the National Export System phone: 03000 582 418, or write to:

HMRC Unit of Expertise
13th Floor
South Government Buildings
Ty Glas
Llanishen
Cardiff
CF14 5YA

Overseas trade statistics

The UK TradeInfo website gives up to date information on UK trade movements anywhere in the world.

4.2 Department for Business, Innovation and Skills (BIS)

BIS has overall responsibility on questions of international trade policy for the purposes of the Common Agricultural Policy (CAP) but the Department for Environment, Food and Rural Affairs (Defra) represents UK interests in the EU.

Contact BIS if you have any enquiries or representations concerning duty rates (excluding CAP measures), contact details are shown on their GOV.UK page.

BIS also has the main responsibility for questions concerning the following measures, they consult closely with HMRC over the administrative aspects of:

• preferential rates of duty
• quotas for industrial goods
• temporary suspensions of duty
• anti-dumping and similar duties

Import and export licensing requirements (including the issue of licences) are the direct responsibility of BIS, although HMRC is responsible for writing off amounts against individual licences when customs declaration formalities have been completed.

4.3 Defra

Defra is responsible, in consultation with BIS where appropriate, for all matters affecting the Common Agricultural Policy (CAP).

Defra handles questions in the UK and EU about:

• quotas and suspensions of duty in the agricultural sector
• export refunds within the UK and EU

Any queries about the nature or levels of these measures should be made to Defra. You can find contact details on their GOV.UK page.

A number of functions relating to the control of CAP measures are carried out on behalf of Defra by the Rural Payments Agency (RPA) and HMRC.

Fish Reference Prices (FRPs)

You can get information about FRPs from:

Ed Currie
Fisheries 1A
Department for Environment, Food and Rural Affairs (Defra)
London

Email: ed.curriewdefra.gsi.gov.uk
Telephone: 0207 270 8031

Further information can be found on the European Commission TARIC Consultation website.

4.4 Rural Payments Agency (RPA)

The RPA is responsible for issuing licences to import and export CAP goods.

This includes licences that allow access to certain Tariff quotas on CAP goods that aren’t managed by the First Come First Served system. Applications for these licences in the UK must be made direct to the RPA, you can find contact details on their GOV.UK page.

The RPA is also responsible for managing the collection or refund of amounts due to or from traders under the CAP intervention arrangements that are to be offset against refunds due to importers or exporters who are registered with RPA and have provided guarantees.

While RPA directly manages the payment of refunds, you should always present claims to customs at the time of importation or exportation first, so that the goods may be properly identified and controlled. Claims are then passed by customs straight to RPA.

4.5 Home Office

The Home Office has a direct interest in the importation and exportation of goods if they may be subject to prohibitions or restrictions, this includes the traffic of:

• drugs
• precursor chemicals
• pornography
• firearms