Importing into the UK
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| Ukraine (UA) | Restriction on entry into free circulation | Conditions | S.I. 2022/395 | SN008 |
Import duties
Quota order number
This quota is not available on the selected date.
Import VAT and excise
- Goods are subject to an import VAT rate of 0.00%
- Excise duties apply to the import of commodity 2716000000.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Value added tax Additional code: VATE VAT exempt | 0.00% | 03005 | ||
| All countries (1011) | Excises Additional code: X99D Climate Change Levy (CCL), 990, electric | £7.75 / 1,000 kilowatt hours (kWh) | |||
| Areas subject to VAT (1400) | Excises Additional code: X99D Climate Change Levy (CCL), 990, electric | £7.75 / 1,000 kilowatt hours (kWh) |
Exporting from the UK
The commodity code for exporting and Intrastat reporting is 2716 0000.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | 1,000 kilowatt hours (kWh) | R2658/87 | ||
| Russia (RU) | Export control on restricted goods and technologies | Conditions | S.I. 2019/855 | EX012 |
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 heading 2716000000
There are important chapter notes for this part of the tariff:
-
This chapter does not cover:
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References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
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For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:
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a. such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
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b. sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
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c. such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
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Subheading notes
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For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
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For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5.833 Kcal/kg.
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For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
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For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90% or more by volume (including losses) distil at 210°C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
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For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetables fats and oils whether or not used.
Additional chapter notes
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For the purposes of code 2707 99 80 the term ‘phenols’ applies to products which contain more than 50% by weight of phenols.
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For the purposes of heading 2710:
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a. ‘special spirits’ (codes 2710 12 21 and 2710 12 25) means light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60°C between the temperatures at which 5% and 90% by volume (including losses) distil;
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b. ‘white spirit’ (code 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21°C by the EN ISO 13736 method
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c. ‘medium oils’ (codes 2710 19 11 to 2710 19 29) means oils and preparations of which less than 90% by volume (including losses) distils at 210°C and 65% or more by volume (including losses) distils at 250°C (ISO 3405 method equivalent to the ASTM D 86 method);
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d. ‘heavy oils’ (codes 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) means oils and preparations of which less than 65% by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250°C cannot be determined by that method;
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e. ‘gas oils’ (codes 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85% or more by volume (including losses) distils at 350°C (ISO 3405 method (equivalent to the ASTM D 86 method);
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f. ‘fuel oils’ (codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e) above) which, for a corresponding diluted colour C, have a viscosity V:
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not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the ISO 3987 method and the saponification index is less than 4 by the ISO 6293-1 or ISO 6293-2 method, (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply).
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exceeding that shown in line II when the pour point is not less than 10°C by the ISO 3016 method.
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exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25% by volume distils at 300°C, when the pour point is higher than 10°C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C / Viscosity V concordance table
Colour (C) 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.5 6 6.5 7 7.5 and above Viscosity (V) I 4 4 4 5.4 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650 II 7 7 7 7 9 15.1 25.3 42.4 71.1 119 200 335 562 943 1580 2650 The term ‘viscosity V’ means the ‘kinematic viscosity’ at 50°C expressed in 10-6 m2 s-1 by the EN ISO 3104 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1 500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.
The term “bio-components” means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).
Codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 cover only fuel oils of natural colour.
These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:
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the distillation percentage at 250°C by the ISO 3405 method (equivalent to the ASTM D 186 method) (zero shall be deemed to be a percentage);
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the kinematic viscosity at 50°C by the EN ISO 3104 method;
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or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).
Such products fall in codes 2710 19 71 to 2710 19 99.
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g. ‘containing biodiesel’ means that the products of subheading 2710 20 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0.5% by volume (determination by the EN 14078 method).
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For the purposes of heading 2712 the expression ‘crude petroleum jelly’ (code 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).
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For the purposes of codes 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:
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a. with an oil content of 3.5 or higher, if their viscosity at 100°C is lower than 9x10-6 m2 s-1 by the EN ISO 3104 method; or
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b. of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100°C is 9x10-6 m2 s-1 or higher by the EN ISO 3104 method.
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For the purposes of heading 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:
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a. vacuum distillation;
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b. redistillation by a very thorough fractionation process;
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c. cracking;
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d. reforming;
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e. extraction by means of selective solvents;
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f. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
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g. polymerisation;
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h. alkylation;
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ij. isomerisation;
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k. (in respect of products of codes 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884, or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);
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l. (in respect of products of heading 2710 only) deparaffining by a process other than filtering;
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m. (in respect of products of codes 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
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n. (in respect of products of codes 2710 19 51 to 2710 19 67 only) atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method).;
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o. (in respect of products of codes 2710 19 71 to 2710 19 99 only) treatment by means of a high frequency electrical brush-discharge;
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p. solely for products under code 2712 9031: de-oiling by fractional crystallisation.
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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. |
| TN702 |
According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol. |
| Code | Description |
|---|---|
| 03005 | UK VAT exempt |
| Code | Description code |
|---|---|
| VATE | VAT exempt |
| Code | Description code |
|---|---|
| X99D | Climate Change Levy (CCL), 990, electric |
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. |
| Code | Description code |
|---|---|
| X99D | Climate Change Levy (CCL), 990, electric |
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. |
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. |
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. |
Export control on restricted goods and technologies for Russia
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C052 |
Export authorisation for restricted goods and technologies |
Import/export allowed after control
|
| Y999 |
Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance | CHIEF guidance |
|---|---|---|
| C052 |
|
This document code is available on CDS only. |
| Y999 |
|
This document code is available on CDS only. |
| Code | Description |
|---|---|
| EX012 | The export of energy-related goods for use in Russia and infrastructure-related goods and technology to Crimea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit. |
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