Guides / UK Trade Tariff lookup · Updated 30 September 2026

How to use the UK Trade Tariff to find a commodity code and duty rate

A step-by-step guide to finding the right commodity code on the UK Trade Tariff and reading the duty rates, preferences, quotas and additional codes attached to it.

This guide is also available in Polish.

Almost every figure on a UK import declaration flows from one number: the commodity code. It decides the rate of Customs Duty and import VAT, whether a preferential rate is available, and whether licences or other restrictions apply. HMRC's own guidance admits that finding the right code "can be complicated". This guide explains how to use the UK Trade Tariff service to find that code and read what sits underneath it. If you already have the code and want to turn it into a figure, see our separate guide on calculating import duty and VAT.

What the Trade Tariff service is

The Trade Tariff is the free GOV.UK service for goods imported to or exported from the UK. It lets you find a commodity code, check whether there is duty or VAT to pay, and find out about suspensions or reductions. According to HMRC, it also shows whether you need a licence to move your goods, whether you can pay a reduced rate under a trade agreement, and whether goods are covered by agricultural policy, anti-dumping duties, UK safeguarding measures or tariff quotas.

It is a lookup tool, not a decision-maker. The responsibility for the code on the declaration stays with the declarant, whether that is you or an agent acting for you under direct or indirect representation.

Before you search: describe the goods properly

The tariff classifies goods by what they objectively are, not by what you call them in your catalogue. GOV.UK suggests having these details to hand before you start:

the type of product
what the product is used for
the materials used to make it (and in what proportions, for mixed goods)
how it is produced
the way it is packaged

A product name such as "gift set" or "smart accessory" rarely leads to a single code. Material, function and construction do.

How to search

Start with a keyword, then narrow down

Type a plain description into the search box. The service returns matching chapters and headings; you then work down through the tree, choosing the description that fits your goods at each level. Read the section and chapter notes on the way. They often exclude goods that seem to belong in a heading, or send them elsewhere.

Use the A to Z

The service includes an A to Z of classified goods for common products. It is a useful starting point, but check that the entry really matches your product before relying on it.

Check guidance for difficult goods

HMRC publishes classification guides for more than 20 product areas, including ceramics, footwear and textiles, plus guidance on hard to classify goods. If your product falls into one of these areas, read the relevant guide before choosing a code.

How many digits you need

Only the first six digits of a commodity code are recognised internationally. After that, each country makes its own product-specific subdivisions. HMRC therefore warns that a code supplied by an overseas supplier must be checked: the treatment in the UK may differ, and only part of the code may apply.

For UK import declarations on CDS, the import completion guide (UK Trade Tariff Volume 3) splits the code across two data elements: the first 8 digits go in DE 6/14 and a further 2-digit code in DE 6/15, giving the full 10-digit code you see at the bottom of the tariff tree. Export declarations follow their own completion guide, so check the export instructions rather than assuming the import rule carries over.

Data element (import)	What goes in it
DE 6/14	First 8 digits of the commodity code
DE 6/15	The 2-digit code completing the 10-digit import code
DE 6/16	Additional codes, where the tariff requires them (up to 99 per item)
DE 6/17	National additional codes, where required (up to 99 per item)

Reading a commodity code page: measures

Once you reach a 10-digit code, the page lists the measures attached to it. Measures are the rules that apply to that code, which is why two codes that look almost identical can have very different outcomes. Typical measures include:

Third country duty: the standard rate when no preference applies.
Preferential rates: reduced or zero rates under trade agreements, shown against the relevant country or group.
Tariff quotas: a reduced rate available only for a limited quantity.
Trade remedies: anti-dumping or safeguard duties that can apply to particular goods or origins.
VAT and, where relevant, excise.
Restrictions and licences: prohibitions or document requirements that must be met before goods can be cleared.

Select the country of origin in the tool so it filters the measures for your shipment.

Preferential rates: the code is only half the answer

A preferential rate on the tariff page is not automatic. For goods from the EU, for example, GOV.UK explains that the importer can claim preference on the basis of a statement on origin from the exporter or the importer's knowledge, and the claim is normally made on the customs declaration. A claim can also be made within 3 years of importation with valid proof, which leads to a repayment of duty. If the goods do not meet the rules of origin, the third country rate applies even though the code is correct.

Tariff quotas

Where a code shows a tariff quota, a lower rate is available only while the quota volume lasts. The import completion guide notes that extra data is needed on a simplified declaration where a claim to a tariff quota is being made. If you rely on a quota rate in your costing, have a fallback figure at the full rate.

Additional codes

Some measures depend on more than the commodity code, for example the specific producer or a particular product characteristic. In those cases the tariff shows additional codes, which are declared in DE 6/16 or DE 6/17. Missing a required additional code can mean the wrong duty is calculated or the declaration is rejected, so check for them on every code page, not only the headline rate.

Using an overseas supplier's code, or last year's code from a template, is one of the most common causes of wrong duty. Check each code on the live tariff for the date of import.

Getting help when you are not sure

Non-binding advice from HMRC

You can email the Tariff Classification Service at classification.enquiries@hmrc.gov.uk for non-legally binding advice, sending a separate email for each item. HMRC aims to reply within 5 working days. Include the material composition, what the product does, how it is packaged and any partial code you have already found.

A legally binding ruling: ATaR

If the code matters a lot to your costs, or you import the same product regularly, an Advance Tariff Ruling gives a legally binding decision on the commodity code for importing into or exporting from Great Britain. You apply online before the goods go through customs; HMRC typically responds within 30 to 120 days. See our ATaR guide for the details.

Using an agent

HMRC also suggests you can appoint someone to deal with customs for you. If you are weighing that up, read do you need a customs broker.

From code to cost

Once you have a confirmed 10-digit code and know the origin of the goods, you can estimate what you will pay. For a quick first figure, you can use an online UK import duty estimator, then check the result against the measures on the tariff page for your exact code, since estimators work from general rates and cannot see every quota, additional code or trade remedy.

Related guides

Estimate duty once you have your code

Easy Clearance, a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals, offers an online duty and VAT estimator.

Open the duty estimator

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.