Using commodity codes and related additional codes in the Customs Declaration Service
How a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).
You must identify the correct commodity code before you can start completing your import or export declaration as the commodity code can:
- change which Data Elements must be used
- identify which additional Data Elements are needed
- identify which declaration categories are to be being used
- tell if you need certain permits or approvals in advance
If you do not complete a declaration correctly it may result in a penalty, your declaration being rejected and you will not benefit from certain reliefs, suspensions or simplifications.
You should only complete your declaration once you’ve identified the correct:
- commodity code and any other related additional codes that may be needed
- data set to be used
- procedure code and additional procedure codes that may be needed
Commodity codes and additional codes
The codes you need on a declaration to identify your goods are made up of the following elements:
- 6/14 – first 8-digits of the commodity code
- 6/15 – digit 9 and 10 of the commodity code
- 6/16 – customs additional code
- 6/17 – VAT or excise additional code
The length of the commodity code and whether any additional codes need to be declared will depend on the:
- types of goods you are declaring
- type of declaration being made
Data Element 6/14: first 8-digits of the commodity code
This is the first 8-digits of the commodity code used for imports and exports that identifies the goods being declared and decides the rate of Customs Duty needed.
An 8-digit commodity code is mandatory on all Customs Declaration Service declarations except for:
- customs clearance requests where the goods do not need a licence
- simplified declarations (regular use) where you’re not claiming a tariff quota on the goods
- simplified declarations (regular use) where the goods are not controlled
Data Element 6/15: digit 9 and 10 of the commodity code
The 9 and 10 digit of the commodity code provides additional detail in relation to the goods being declared. Although most Customs Duty rates are set with the first 8 digits they can affect the duty due and measures applied to the goods.
This is only used on import declarations. It is not used for:
- H2 import declarations used to enter goods to a customs warehouse unless expressly stated in the customs warehouse authorisation
- exports
- customs clearance requests
Data Element 6/16: Customs additional code
When needed, this is used on import and export declarations, except when making a customs clearance request
Where this is needed it is declared in addition to the full 10-digit commodity code already declared in Data Element 6/14 and 6/15.
Where no code applies you can leave this Data Element blank.
If you trade with Northern Ireland you may need a meursing code. Find out more information about bringing and receiving goods into and out of Northern Ireland.
Other additional codes are needed where a prohibition or restriction, anti-dumping measure or specific tariff preference measure applies to the goods.
You can search for the additional codes - but these are also shown as tariff measures in the trade tariff tool. Where an additional code is needed it will be displayed against the commodity code information.
Data Element 6/17: VAT or excise additional code
This Data Element is used to declare measures that apply to the goods, for example, Excise Duties, VAT reduced rates or VAT zero-rating.
Where a type of code is needed, it is declared in addition to the commodity code already declared in Data Element 6/14, 6/15 and additional code in Data Element 6/16.
This is used on import and export declarations, except when making a customs clearance requests.
Where it is needed you must enter a code in Data Element 6/17. Find more information in Group 6: Goods Identification of the Customs Declaration Service UK Trade Tariff Volume 3 Import Declaration Completion Guide.
Where this type of code is not needed you can leave Data Element 6/17 blank.
VAT zero-rating
For imports, where the VAT relief is decided by the commodity code only:
- for goods claiming VAT zero-rate, you must enter VATZ in Data Element 6/17
- VATZ is not to be used where VAT relief is claimed solely on the basis of the customs procedure
For exports, where goods are being zero-rated for exports, you should enter VATZ in Data Element 6/17.
You must check the conditions and restrictions shown against the relevant Data Element 1/10 and Data Element 1/11 procedure and additional procedure codes to check eligibility criteria for zero-rating goods at export.
Tax types
Once you’ve found the correct commodity code, you can use this to find the tax type codes and enter it in Data Element 4/3.
When making a declaration into Northern Ireland the tax type used will depend on the risk status of the goods and the rate of Customs Duty that applies. Find more information on Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU.
Document codes
To find which documents are needed, you need to check the conditions shown in the trade tariff tool for the commodity code, by selecting the country of import.
This will tell you what to enter on in Data Element 2/3 including which document status codes can be used.
Measurement units
You need to check if there are any measurement units or quantities shown in the trade tariff tool for the commodity code, by selecting the country of import.
If there are any measurement units or quantities applied to the goods these may be shown as supplementary units, to be declared in Data Element 6/2.
If you also need to provide a measurement unit then:
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Hover your mouse over the supplementary units code.
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Take a note of the explanation of the code. There may be more than one.
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Find the measurement unit code for explanation.
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Enter the measurement unit code in Data Element 4/4.
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Enter the same measurement unit code in Data Element 2/3 to declare quantities being written off from a licence.
Commodity codes and compatibility with procedure codes
Once the commodity code has been found, it is important to check that it is compatible with the chosen Procedure Code (DE 1/10) and any applicable Additional Procedure Codes (DE 1/11).
To do this, you need to check:
- the conditions (applies to certain types of goods)
- restrictions (certain types of commodity may be excluded, such as excise)
- declaration category data set exclusions (for example, the data set does not allow certain Data Elements to be declared – such as supplementary units)
- documentary requirements (for example, goods subject to licencing are excluded)
You can read completion notes for imports and exports for more information.