Commodity Codes

What are Commodity Codes?

Commodity Codes are used to identify products to customs and other regulatory authorities.

An import commodity code is a 10 digit number and stems from agreements by WTO members. Some commodities require additional 4 digits TARIC codes e.g. Measuring Codes or Anti-Dumping duty codes.

While EU & UK export commodity codes are only required to 8 digits it is recommended to provide 10 digits, particularly for use in EU imports.

Commodity codes can also be referred to as:

• Tariff headings
• Tariff codes
• Taric codes
• HS codes

It is the responsibility of the Importer of Record on a Customs Import Declaration to provide the correct codes.

NB: For DDP the Importer of Record is the Seller!

For an Export Declaration; the responsibility is normally with the seller but depends on Incoterms and other Contractual Agreements.

Commodity codes primarily ensure declaration of the correct goods and products which means:

• Identifying the correct level of tax due
• Helping to identify “At Risk” goods
• Checking safety and security implications and if other regulatory certificates are required e.g.
  phytosanitary
• Identifying embargo and prohibition measures
• Collection of data for National Statistics

In Preparation start by identifying the correct commodity codes for every one of your products.

Search commodity codes here:-
https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en
https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports