Customs · UK Trade

UK Import Duty — How to Find Your Commodity Code

The single most important number on a UK customs entry is the commodity code. Pick the right one and your duty calculation is correct, your goods clear quickly, and HMRC has no reason to query. Pick the wrong one and you can be over-paying for years — or owing back-duty when HMRC notices.

In one sentence

UK import duty is a tax charged on goods imported into the UK from outside the UK customs territory, calculated as a percentage of the customs value of the goods. The percentage rate is determined by the goods' commodity code — a 10-digit numerical classification under the UK Trade Tariff.

Get the code right and you've solved most of the duty problem. Get it wrong and the consequences range from "paid too much for no reason" to "HMRC backdated assessment plus penalties" depending on the size and direction of the error.

Anatomy of a UK commodity code

UK commodity codes are 10 digits. They look like this:

8528.72.40.00"Television receivers, colour, with screen size > 30 cm"
85HS Chapter — "Electrical machinery and equipment"
8528HS Heading — "Monitors and projectors; reception apparatus for television"
8528.72HS Subheading — "Other, colour, with screen tech specified"
8528.72.40CN Code — EU's 8-digit Combined Nomenclature subdivision (UK retained post-Brexit)
8528.72.40.00UK 10-digit — full UK Trade Tariff code, the one used on CDS entries

The first 6 digits (HS code) are internationally standardised under the Harmonised System maintained by the World Customs Organisation. Almost every country in the world uses the same first 6 digits for the same goods. Digits 7–8 are the EU's Combined Nomenclature, which the UK retained at Brexit. Digits 9–10 are UK-specific and rarely used (mostly default to 00).

Where to look up your code

The single authoritative source is the UK government's online tariff tool:

trade-tariff.service.gov.uk — the UK Trade Tariff. Free, official, and what HMRC will reference if there's a dispute. Has search by keyword, browse by chapter, and shows current duty rates and any preference (trade-agreement) rates available.

Other tools and sources:

How to find the right code — step by step

1
Describe the goods properly. Material composition, intended use, shape, electrical or mechanical features, whether finished or component. A commercial invoice description like "machine parts" is useless for classification — you need the actual technical detail.
2
Search by keyword on trade-tariff.service.gov.uk. Try several search terms — the tool's search algorithm rewards specific terms ("stainless steel hydraulic fitting") over generic ("hardware").
3
Read the chapter and section notes. The HS legal notes tell you what is included/excluded from each chapter. Many classification mistakes come from skipping these notes.
4
Apply the General Interpretive Rules (GIRs). The 6 rules used to resolve which heading applies when more than one looks possible. GIR 1 (heading text) almost always wins; GIR 3 (most specific description) is the common tiebreaker.
5
Confirm to 10 digits. The duty rate is set at the 10-digit level. Don't stop at 6 — an 8528.72 might split into different rates at 8528.72.40 vs 8528.72.80.
6
Document your reasoning. Keep a one-page classification rationale on file: what the goods are, what code you chose, why, and which alternatives you considered. If HMRC ever queries, this is the document that defends you.

Standard UK duty rates by category

Indicative UK Global Tariff (UKGT) duty rates for common UK SME imports (always check trade-tariff.service.gov.uk for your specific code):

Goods categoryTypical UKGT duty rate
Garments & textiles (most)8% – 12%
Footwear (most)8% – 17%
Consumer electronics (TVs, monitors)0% – 14%
Smartphones & laptops0%
Furniture (most)0% – 5.6%
Toys0% – 4.7%
Industrial machinery (most)0% – 2.7%
Tyres4% – 4.5%
Cosmetics0%
Bicycles14% (with anti-dumping duty up to 48% from China)
Wine£0 customs duty (excise duty applies separately)
Coffee, raw0%
Watch for anti-dumping duties: On certain goods from certain countries (most famously bicycles, ceramic tableware, fasteners, and steel from China), the UK applies anti-dumping duty on top of the standard rate. These can be 30%+ and are easy to miss. Always check the "measures" section of the trade tariff page for your code/origin combination.

How import duty is actually calculated

Step by step — using a worked example:

Worked example

You import a consignment of small leather handbags from China:

Quick UK duty & VAT estimator

Rough estimate using the UKGT standard rate. Always verify on trade-tariff.service.gov.uk.

Enter values to calculate.

Preferential rates — trade agreements

If your goods originate in a country with a UK trade agreement (the EU, Japan, Switzerland, Norway, Vietnam, Korea, and many others), you may be able to claim preferential duty — usually a 0% rate. To qualify:

Country of origin ≠ country of dispatch. Goods made in China but shipped from the Netherlands are still Chinese in origin and pay full UK duty (no UK–China FTA). Conversely, goods made in Germany and shipped via Rotterdam qualify for 0% UK duty under the UK-EU TCA, with the right documentation.

Common classification mistakes to avoid

Penalties for getting it wrong: HMRC can backdate duty assessments up to 3 years (longer for fraud) and add penalties under the Customs Civil Penalty regime — typically £250 to £2,500 per breach. Repeated errors can trigger an HMRC audit. The cost of a 30-minute Advance Tariff Ruling application beats finding out the hard way.
Practical shipment example: Two products can look similar on a purchase order but classify differently because of material, use, composition, or how they are presented. A wrong commodity code can change duty, licensing, origin requirements and import VAT value, so classification should be checked before the goods ship.

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