Commodity Code Finder

In the United Kingdom, the number you use to classify goods for import or export is called a commodity code. A full UK import commodity code is 10 digits long, and it is built up in layers that move from a global standard down to UK-specific detail.

• The first 6 digits (HS6) come from the World Customs Organization's Harmonised System. These six digits are the same in almost every country in the world, which is why a US HTS code, an EU TARIC code and a UK commodity code all share the same opening digits.
• Digits 7 and 8 (CN8) come from the EU's Combined Nomenclature. The UK inherited this 8-digit structure when it left the EU, so most CN8 subheadings still match their European equivalents.
• Digits 9 and 10 are UK national digits that add further detail for duty, restrictions and statistics under the UK Trade Tariff.

Since 1 January 2021, imports into Great Britain (England, Scotland and Wales) are charged under the UK Global Tariff (UKGT), which replaced the EU's TARIC schedule. The structure of the codes is broadly the same, but the duty rates attached to them are now set by the UK rather than Brussels.

There is one important exception: Northern Ireland. Under the Windsor Framework, goods entering Northern Ireland that are considered "at risk" of moving into the EU are still charged the EU's Common Customs Tariff, not the UKGT. So while the commodity code itself is identical, the duty payable can differ depending on where in the UK the goods arrive.

Finding the right commodity code is a process of narrowing down from a broad category to a precise 10-digit code. You can do this with the official HMRC Trade Tariff tool at gov.uk/trade-tariff, and the finder on this page works the same way.

• Search by product. Type what the item actually is in plain language — "cotton t-shirt", "laptop", "leather handbag" — and review the suggested headings. Choose the description that most closely matches your goods.
• Browse the hierarchy. If a search is ambiguous, work down the tree: pick the chapter (2 digits), then the heading (4 digits), then the subheading (6 digits), and finally the full commodity code (10 digits). Read the legal text at each level carefully, because exclusion notes often redirect goods elsewhere.
• Check material, function and form. Classification frequently turns on what the product is made of, what it does, and whether it is finished or in parts. Two similar-looking items can sit in completely different chapters.

If you need legal certainty — for example because a misclassification would be expensive — you can apply to HMRC for an Advance Tariff Ruling (ATaR). An ATaR is a decision that legally binds HMRC to a specific commodity code for your goods, usually for three years, and protects you if HMRC's view later changes.

The commodity code is the key that unlocks the charges due at the UK border. Two separate amounts are normally calculated from it.

• Customs duty. Each commodity code carries a duty rate, expressed as a percentage of the customs value of the goods (the price paid plus, in most cases, transport and insurance to the UK border). Under the UK Global Tariff this might be 0%, or it might run to the high teens, depending on the product.
• Import VAT. On top of duty, most imports attract import VAT at the standard rate of 20%. Some goods are charged a reduced rate of 5% (for example certain energy-saving materials) or are zero-rated (for example most food and children's clothing).

The order of calculation matters. Import VAT is charged on a value that already includes the customs duty and the freight costs — not just the price of the goods. In other words, VAT is applied to the customs value plus the duty plus shipping, so duty effectively increases the VAT bill as well. The current rates and rules are published and administered by HMRC, and the landed-cost calculator on this page follows the same method.

The tariff is organised into 21 sections and 99 chapters, grouped broadly by material and then by degree of processing — raw materials early on, finished manufactured goods later. Getting into the right chapter is most of the battle. Here are some everyday products and the codes and duty rates they typically fall under:

• Laptops and computers — heading 8471, usually 0% duty.
• Smartphones and mobile phones — heading 8517, usually 0% duty.
• Cotton T-shirts — heading 6109, around 12% duty.
• Trainers and footwear — heading 6404, around 16.9% duty.
• Passenger cars — heading 8703, around 10% duty.

These examples show why the code matters so much: electronics often clear at zero duty, while clothing and footwear carry some of the highest rates in the tariff. A wrong chapter can mean paying duty you never owed — or under-declaring and facing a bill plus penalties later.

Most generic classification guides were written for the EU and never updated for Brexit. The UK now has its own distinct position, and a few points trip up importers again and again.

• UKGT, not TARIC. Since 1 January 2021, Great Britain charges duty under the UK Global Tariff. Older EU rates you find online may no longer apply, so always confirm the rate against the current UK Trade Tariff.
• The Northern Ireland dual position. Under the Windsor Framework, the same commodity code can attract the UKGT rate in Great Britain but the EU Common Customs Tariff rate in Northern Ireland for "at risk" goods. Where your goods land changes the duty, even though the code does not.
• Common misclassification pitfalls. Watch for goods classified by material when they should be classified by function (or vice versa); "sets" and kits that must be classified by their essential character; parts versus complete goods; and assuming a product's marketing name maps neatly to a tariff term.
• Codes change. The Harmonised System is revised every few years and the UK tariff is updated annually. A code that was correct two years ago may have been split, merged or renumbered, so always check the current year's tariff before you declare.