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.

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.

Contents

Part of Export goods from 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 from:

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

    What you need to do is different if you are:

    1. Learn about exporting, including making export plans, on great.gov.uk

  2. Step 2 Check the rules for exporting your goods

    1. Check duties, rules and restrictions for your goods in the destination country

  3. and Apply for any licences you need to export your goods

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

  4. Step 3 Get your business ready to export

    You need an EORI number that starts with GB to export goods from England, Wales or Scotland.

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

    1. Get an EORI number
    1. Check if you need to register for VAT

    There are processes that can make clearing customs quicker and easier to manage if you export goods regularly.

    1. Find out about using simplified declaration procedures
    2. Check if you can use Common Transit to move your goods
    3. Check if Authorised Economic Operator status is right for you

  5. and Check whoever's receiving the goods can import them

    The business or person receiving the goods to may need:

    • to make an import declaration in their country
    • licences or certificates to receive goods from the UK

    Check whoever you are sending the goods to is able to import them into their country.

  6. Step 4 Decide who will make export 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.

    1. Find out how to hire someone to deal with customs for you
    2. Find out how to make export declarations yourself
    3. Find out how to transport goods out of the UK by road

  7. Step 5 Classify your goods

    You must find the right commodity code to classify the goods you're exporting.

    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

  8. Step 6 Prepare the invoice and other documentation for your goods

    The completed invoice and any licences or certificates must travel with the goods.

    When filling in the value of your goods on the invoice, use the price you’re selling them for. If you're not selling the goods, use the market value of the goods. List any freight or export insurance you included in the price separately.

    You may need proof of origin if exporting to a country where your goods have a reduced or zero rate of duty.

    1. Get proof of origin for your goods

    You might be able to zero rate the goods for VAT. This means you can charge your customers VAT at 0%.

    1. Check if you can zero rate the goods for VAT

  9. Step 7 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 export declaration and get your goods cleared by UK customs

    You may need other documentation to get your goods into the destination country. Ask the person or business buying your goods what information you need to provide.

    1. Check how to bring goods back into the UK if they were rejected for import at another country’s border

  10. Step 8 Keep invoices and records

    You must keep commercial invoices and any customs paperwork.

    If you're VAT registered, record the goods in your VAT accounts even if they are zero-rated.

    1. Find out how to record the goods in your VAT accounts

    If you exported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

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