The UK Trade Tariff is the official government tool used to classify goods imported into or exported from the UK.

Businesses can use it to find:

  • commodity codes;
  • Customs Duty rates;
  • import VAT rates;
  • preferential tariff rates;
  • quotas and tariff suspensions;
  • licences and restrictions; and
  • other customs requirements.

For UK importers, checking the Trade Tariff before ordering goods can help determine customs costs and calculate the true landed cost of a product.

Why Is the UK Trade Tariff Important?

Different products can have different customs requirements.

The tariff helps determine:

What the product is

↓

Which commodity code applies

↓

What duty rate applies

↓

Whether additional customs requirements apply

Using the wrong classification can result in incorrect Customs Duty, import delays or other compliance problems.

What Is a Commodity Code?

A commodity code is a numerical code used to classify goods for customs purposes.

The correct code can depend on factors such as:

  • product type;
  • material;
  • function;
  • composition;
  • construction; and
  • intended use.

Two similar products can therefore have different commodity codes and different duty rates.

How Do I Find a Commodity Code?

Search the UK Trade Tariff using a detailed description of the product.

You may need to know:

What is it?

What is it made from?

What does it do?

How is it used?

Once you identify the appropriate commodity code, you can check the customs measures applying to the product.

Does the UK Trade Tariff Show Import Duty?

Yes.

The tariff can show the Customs Duty rate applicable to a particular commodity code.

However, the rate can also depend on the country of origin.

A simplified process is:

Commodity code + country of origin → applicable tariff rate

Some goods have a standard duty rate of 0%, while others can attract higher rates.

Why Does Country of Origin Matter?

Country of origin can affect whether goods qualify for preferential Customs Duty rates under a UK trade agreement.

Importantly:

Country shipped from ≠ necessarily country of origin

For example, goods manufactured in China but shipped to the UK from a warehouse in Germany may still have Chinese origin for customs purposes.

Businesses should therefore establish the correct origin rather than relying only on the supplier's location.

What Are Preferential Tariff Rates?

Goods originating in certain countries may qualify for reduced or zero Customs Duty under UK trade agreements.

For example:

Standard duty → 8%

Preferential duty → 0%

However, the goods must satisfy the relevant rules of origin, and appropriate evidence may be required.

Buying from a country with a UK trade agreement does not automatically guarantee 0% Customs Duty.

Does the UK Trade Tariff Show Import VAT?

Yes. The tariff can help identify the VAT treatment applicable to imported goods.

However:

Customs Duty

and

Import VAT

are separate charges.

A VAT-registered business may potentially recover eligible import VAT, subject to the normal VAT rules.

Customs Duty generally forms part of the cost of importing the goods.

What Are Tariff Suspensions?

A tariff suspension can temporarily reduce or remove Customs Duty for particular products.

For example:

Normal duty: 6%

Suspended duty: 0%

Because tariff measures can change, businesses should check the current UK Trade Tariff when importing rather than relying on old duty-rate information.

What Are Tariff Quotas?

A tariff quota can allow a specified quantity of goods to enter the UK at a reduced or zero duty rate.

Once the quota is exhausted, a higher tariff may apply.

Quotas can depend on:

  • product;
  • origin;
  • quantity; and
  • applicable period.

Does the Tariff Show Import Restrictions?

The UK Trade Tariff can also identify measures relating to:

  • import licences;
  • certificates;
  • agricultural controls;
  • health requirements;
  • environmental restrictions; and
  • other regulatory measures.

Certain goods can therefore require more than simply paying Customs Duty and import VAT.

What Are Anti-Dumping Duties?

Some imported products can face additional trade-remedy measures such as:

  • anti-dumping duties;
  • countervailing duties; or
  • safeguard measures.

These charges can sometimes be significantly higher than ordinary Customs Duty.

Importers should check for these measures before placing large overseas orders.

How Does the UK Trade Tariff Help Calculate Import Costs?

The tariff can help businesses calculate their landed cost.

A simplified calculation is:

Product cost

    International freight

      Insurance

        Customs Duty

          Import VAT

            Customs clearance

              UK delivery

              =

              Total landed cost

              This provides a much more realistic picture of product profitability than looking only at the supplier's price.

              Example of Using the UK Trade Tariff

              Suppose a UK company wants to import products from overseas.

              The business could:

              1. Identify the product

              ↓

              2. Find the commodity code

              ↓

              3. Determine the country of origin

              ↓

              4. Check the Customs Duty rate

              ↓

              5. Check import VAT

              ↓

              6. Check licences and restrictions

              ↓

              7. Calculate the estimated landed cost

              Ideally, this should be completed before ordering the goods.

              Can I Use My Supplier's Commodity Code?

              A supplier's commodity code can be a useful starting point, but UK importers should verify that the classification is appropriate for the UK customs declaration.

              Do not automatically assume the supplier's code is correct.

              What Happens If I Use the Wrong Commodity Code?

              Incorrect classification can potentially result in:

              • too much Customs Duty being paid;
              • too little Customs Duty being paid;
              • incorrect import VAT;
              • shipment delays;
              • incorrect licences;
              • customs enquiries; or
              • penalties.

              Businesses importing regularly should keep accurate product-classification records.

              Do I Need an EORI Number?

              You do not generally need an EORI number simply to search the UK Trade Tariff.

              However, businesses involved in importing or exporting goods may need an appropriate EORI number for customs purposes.

              The two serve different purposes:

              Commodity code → identifies the goods

              EORI number → identifies the business for customs purposes

              Can a Customs Broker Do This for Me?

              Yes.

              Businesses often use:

              • customs brokers;
              • freight forwarders;
              • couriers; or
              • customs agents

              to prepare customs declarations.

              However, the importer should still provide accurate information about the goods and check that the correct commodity code, origin and value are being used.

              Should I Check the Tariff Before Ordering Goods?

              Yes.

              Before placing an overseas order, check:

              Commodity code

              Country of origin

              Customs Duty rate

              Import VAT

              Preferential tariffs

              Quotas

              Trade remedies

              Licences and restrictions

              This helps identify unexpected import costs before committing to a supplier.

              Common UK Trade Tariff Mistakes

              Importers should avoid:

              • guessing commodity codes;
              • relying entirely on the supplier's classification;
              • confusing shipping country with country of origin;
              • assuming every product has the same duty rate;
              • assuming EU shipments automatically qualify for 0% duty;
              • ignoring rules of origin;
              • confusing Customs Duty with import VAT;
              • overlooking anti-dumping duties;
              • using outdated tariff rates; and
              • calculating profit without considering landed costs.

              Frequently Asked Questions

              What is the UK Trade Tariff?

              The UK Trade Tariff is the official government system used to find commodity codes and check Customs Duty, VAT and other customs requirements.

              What is a commodity code?

              A commodity code is a numerical classification used to identify goods for customs purposes.

              Does the UK Trade Tariff show Customs Duty?

              Yes. It can show the tariff measures applying to goods based on their classification and origin.

              Does it show import VAT?

              Yes. The tariff can help identify the VAT treatment applicable to imported goods.

              Can Customs Duty be 0%?

              Yes. Some products have a 0% standard rate or may qualify for preferential, suspended or quota-based treatment.

              Does buying goods from the EU mean 0% Customs Duty?

              Not automatically. The goods generally need to satisfy the relevant rules of origin.

              Can I use my supplier's commodity code?

              You can use it as a starting point, but you should verify the correct UK classification.

              Should I check the tariff before importing?

              Yes. Checking before ordering goods can help identify Customs Duty, import VAT and other requirements and calculate the expected landed cost.

              Final Thoughts

              The UK Trade Tariff is an essential tool for businesses importing or exporting goods.

              It helps determine:

              Commodity code

              ↓

              Country of origin

              ↓

              Customs Duty rate

              ↓

              Import VAT

              ↓

              Other customs requirements

              For importers, the best time to check the tariff is before ordering stock.

              This allows the business to estimate:

              Product cost + shipping + Customs Duty + import taxes + clearance = landed cost

              The key point is that there is no single UK Import Duty rate for every product.

              The amount payable can depend on the product's commodity code, origin, customs value and applicable tariff measures.

              Because tariff rates and customs measures can change, always check the current official UK Trade Tariff before importing goods.

              This article provides general information only and does not constitute customs, tax, accounting or legal advice. Always check current official guidance for the specific goods being imported or exported.

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