Guidance

Ask HMRC for advice on classifying your goods

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

If you cannot find a commodity code, you can ask HMRC for advice on what commodity code to use.

Ask HMRC for advice

You can email the Tariff Classification Service: classification.enquiries@hmrc.gsi.gov.uk for non-legally binding advice on classifying your goods. A classification officer will respond to your email within 3 working days.

If you need a legally binding decision you can apply for Binding Tariff Information decision.

Information you will need

You’ll need to provide the following:

  • company name (if applicable)
  • contact name
  • contact details (email address and a direct 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
  • the code you consider to be appropriate for your goods

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

Goods that need more information

You’ll need to provide 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:

  • precise composition details by percentage weight of all the ingredients to 100%
  • 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 percentage ingredients

For textiles classifications, include:

  • the material composition
  • how it’s constructed (for example knitted, woven)
  • the name of the fabric

For vehicle classifications, include:

  • the age of the vehicle
  • the engine type (petrol or diesel)
  • the engine size
  • if the vehicle is new or used
  • if the vehicle is over 30 years old
  • if the vehicle is in its original condition
  • if the vehicle will be for everyday use
Published 21 December 2018