Most import and export customs declarations rely on a classification system that defines goods and assigns each a 'commodity code'. All commodity codes and the customs measures which apply to them are collected in a publication called the Integrated Tariff of the United Kingdom. This document, also known as the Tariff, is HM Revenue & Customs' (HMRC's) authoritative guide to:

duties such as customs duties, anti-dumping duties and preferential duty rates

taxes and other levies such as excise and VAT rates

rebates and tax relief schemes

licences that importers and exporters may have to apply for in order to trade in those goods in general, or with a particular country, or within a permitted quota

 

HMRC's Tariff contains this classification information for all goods. It also provides notes on how goods are classified, showing what special conditions such as prohibitions may apply to particular goods.

All entries in the Tariff are classified according to strict definitions, ensuring that goods are accurately described. Browsing through these is one of the ways you can find a commodity code for any product being traded. To find out more about the Tariff, see our guide on an introduction to the Tariff. To find out more on how the Tariff classifies goods, see our guide on classification rules and the Tariff.

( linda )02 Sep,2011

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