Importing into the UK
Import controls
Country | Measure type | Conditions | Legal base | Footnotes |
---|---|---|---|---|
All countries (1011) | Phytosanitary Certificate (import) | Conditions | 2020 No. 1527 | Footnotes |
All countries (1011) excluding European Union, Switzerland, United Kingdom, Iceland, Norway, United Kingdom (Northern Ireland) | Import control of organic products | Conditions | S.I. 2019/693 | CD808 |
Ukraine (UA) | Restriction on entry into free circulation | Conditions | S.I. 2022/395 | SN008 |
Import duties
The table below lists the import duties that apply to the import of commodity 1008500000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 1008 5000 00.
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Quota order number
This quota is not available on the selected date.
Trade remedies, safeguards and retaliatory duties
Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
---|---|---|---|---|---|
Belarus (BY) | Additional duties | 35.00% | Conditions | 2022 No. 376 | SN007 |
Russia (RU) | Additional duties | 35.00% | Conditions | 2022 No. 376 | SN007 |
Import VAT and excise
- An import VAT rate of 20.00% or 0.00% may apply if certain conditions are met.
- Read more about VAT rates on different goods and services and the conditions that apply to these rates.
- Excise duties are not chargeable on this commodity.
Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
---|---|---|---|---|---|
All countries (1011) | Value added tax Standard rate | 20.00% | 03020 | ||
All countries (1011) | Value added tax Additional code: VATZ VAT zero rate | 0.00% | 03026 |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 1008 5000.
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Preferential rules of origin
To view rules of origin, select a country with which the UK has a trade agreement from the list above.
Find out more about preferential rules of origin:
- Check your goods meet the rules of origin (opens in new tab)
- Pay less Customs Duty on goods from a country with a UK trade agreement (opens in new tab)
Non-preferential rules of origin
The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)
Non-preferential rules of origin allows the implementation of several commercial policy measures such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
They are also used for trade statistics, public tenders and origin marking.
Notes for commodity 1008500000
Chapter notes
-
(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.
Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
Subheading note
- The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Additional chapter notes
-
The following terms have the meanings hereunder assigned to them:
-
(a) ‘round grain rice’ (subheadings 1006 10 30, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5.2 mm and of a length/width ratio of less than 2;
-
(b) ‘medium grain rice’ (subheadings 1006 10 50, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5.2 mm but not exceeding 6.0 mm and of a length/width ratio of less than 3;
-
(c) ‘long grain rice’ (subheadings 1006 10 71, 1006 10 79, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6.0 mm;
-
(d) ‘paddy rice’ (subheadings 1006 10 30, 1006 10 50, 1006 10 71, 1006 10 79 and 1006 10 90): rice which has retained its husk after threshing;
-
(e) ‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 19, 1006 20 92, 1006 20 94, 1006 20 96, 1006 20 98 and 1006 20 99): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;
-
(f) ‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 29, 1006 30 42, 1006 30 44, 1006 30 46, 1006 30 48 and 1006 30 49): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;
-
(g) ‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 69, 1006 30 92, 1006 30 94, 1006 30 96, 1006 30 98 and 1006 30 99): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;
-
(h) ‘broken rice’ (subheading 1006 40): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.
-
-
Spelt, hybrid maize, rice and hybrid sorghum shall be classified in the appropriate subheadings for sowing provided that:
-
the goods comply with the Cereal Seeds Regulations 1974 or
-
it is established that the goods are actually intended for sowing
-
Section notes
- In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
Code | Description |
---|---|
TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement. |
Code | Description |
---|---|
03026 | UK VAT zero rate |
Code | Description code |
---|---|
VATZ | VAT zero rate |
Code | Description |
---|---|
03020 | UK VAT standard rate |
Phytosanitary Certificate (import) for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
N851 |
Phytosanitary Certificate required for imports of regulated plants and plant products. For more information on these types of goods read Import plants and plant products from non-EU countries and Import plants and plant products from the EU. |
Import allowed
|
Y257 |
Imports of seed which are not for sowing without a phytosanitary certificate other than barley, oats, maize, sorghum, and millet from Argentina, Australia, Bolivia, Brazil, Chile, New Zealand, Uruguay (import allowed) |
Import allowed
|
901Y |
Goods do not require a pre-notification to be made on PEACH or IPAFFS |
Import allowed
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
N851 |
|
Y257 |
|
901Y |
|
Code | Description |
---|---|
PH001 | Imports of seeds for sowing require a phytosanitary certificate. |
PR009 |
Imports of all 'regulated and notifiable' plants and plant products into Great Britain are required to be pre-notified on PEACH or IPAFFS and must be accompanied by a phytosanitary certificate. If you have further question on guidance on which goods are subject to this requirement, please contact APHA: planthealth.info@apha.gov.uk or phone +44 300 1000 313 |
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
C644 |
|
Y929 |
|
Code | Description |
---|---|
CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
|
DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
|
DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
|
DE 4/17 |
The data element must include a preference code in the 200 series. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
DE 4/17 |
The data element must include a preference code in the 300 series. |
DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
9008 |
|
Code | Description |
---|---|
SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
CDS Data Element (DE) | What you must include |
---|---|
DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
DE 4/17 |
The data element must include a preference code in the 300 series. |
DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Russia
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
9008 |
|
Code | Description |
---|---|
SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
Document code | Requirement | Action |
---|---|---|
9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022 subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for International Trade being informed at least ten working days in advance of the import |
Import/export allowed after control
|
9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
Document code | CDS guidance |
---|---|
9009 |
|
9010 |
|
9017 |
|
Code | Description |
---|---|
SN008 |
The import of goods originating in non-government controlled Ukrainian territory is prohibited under the Russia (Sanctions) (EU Exit) Regulations 2019 (as amended on 30 March 2022). Exceptions apply for:
Please refer to the Statutory Guidance for further information. |