Every product that crosses a border has a number that tells customs exactly what it is. That number decides how much duty you pay, whether you need a licence, whether a trade deal applies, and what statistics your shipment counts towards. Get it wrong and you can overpay for years, or underpay and face a bill from HMRC later.
This guide explains what HS codes are, how UK commodity codes are built, how to find the right one, and what to do when you're not sure.
HS codes, commodity codes, tariff codes: what's the difference?
People use these terms almost interchangeably. They're the same system at different levels of detail.
- HS code (6 digits). The Harmonized System, run by the World Customs Organization, is used by over 200 countries. The first 6 digits mean the same thing in Dhaka, Shanghai, Mumbai and Felixstowe.
- UK export commodity code (8 digits). The UK adds two digits to the HS code for exports.
- UK import commodity code (10 digits). Two more digits for imports. These last digits set the UK duty rate and any other measures.
- Tariff code is a general term for any of the above.
So a cotton T-shirt has the same 6-digit HS code everywhere in the world, but the full 10-digit UK import code is what sets the duty you pay here.
How a commodity code is built
The codes work like a family tree, moving from broad categories to very specific products.
| Level | Digits | Example |
|---|---|---|
| Section | (Roman numeral) | Section XI: Textiles and textile articles |
| Chapter | 2 | 61: Clothing, knitted or crocheted |
| Heading | 4 | 6109: T-shirts, singlets and other vests, knitted |
| Subheading | 6 | 6109 10: Of cotton |
| UK export code | 8 | Further UK detail |
| UK import code | 10 | Further UK detail for duty and measures |
There are 21 sections and 97 chapters in the Harmonized System, covering everything from live animals to works of art.
How to find your code on the UK Trade Tariff
The free UK Trade Tariff service on GOV.UK is the official source. Here's how to use it:
- Search or browse. Type a product description, or browse the sections and chapters. Searching often works best with simple terms ("cotton T-shirt" rather than a brand or product name).
- Read the notes. Each section and chapter starts with legal notes that say what is and isn't included. They often decide the answer, so don't skip them.
- Work down the tree. Choose the heading that describes your product, then the subheading, until you reach a 10-digit code that matches your product exactly.
- Check "other" lines carefully. Many products fall under a line simply called "Other". That's fine, as long as none of the more specific lines above it apply.
- Select the country of origin. The tariff then shows the duty rate for goods from that country, any preferential rate under a trade agreement or the DCTS, and other measures.
What the tariff tells you
Once you've found the code and selected the origin, the tariff shows:
- Third country duty: the standard UK import duty rate
- Tariff preference: a lower rate for countries with a trade agreement or in the Developing Countries Trading Scheme, if the goods meet the origin rules
- VAT rate: usually 20%, sometimes 5% or 0%
- Trade remedies: anti-dumping or countervailing duties on certain goods from certain countries
- Quotas: limited quantities at a lower rate
- Prohibitions, restrictions and licences: such as controls on some food, plants, chemicals or sanctioned goods
The rules for classifying goods
Classification follows a set of legal rules called the General Interpretive Rules. In plain English, the most important ones are:
- The heading text and the notes come first. Classify by what the heading and the section and chapter notes say, not by the titles alone.
- Unfinished and unassembled goods are usually classified as the finished article, if they have its essential character.
- When two headings could apply, the most specific description wins. If that doesn't settle it, mixtures and sets go by the material or component that gives them their essential character.
- When all else fails, the goods go under the heading listed last in numerical order among those that could apply.
Things that trip people up
- Material decides a lot. A handbag made of leather, plastic or textile falls under different codes with different duty rates.
- Textile composition. Clothing is usually classified by the fibre that's predominant by weight, so a 60% cotton, 40% polyester shirt is classified as cotton.
- Knitted or woven. Knitted clothing is in Chapter 61; woven clothing is in Chapter 62. The same garment can have different codes depending on the fabric construction.
- Footwear is classified by the material of the upper and the outer sole.
- Sets and kits go by the item that gives the set its essential character.
- Parts and accessories often have their own headings, separate from the finished machine or product.
- Multi-function devices, like a smartwatch, are classified by their principal function.
Why your supplier's code may be wrong
Suppliers often put an HS code on the invoice. The first 6 digits are frequently right, but the last digits are national: a Chinese or Bangladeshi 8- or 10-digit code won't match the UK one. Some suppliers also choose codes that suit their own export rules rather than your import duty.
As the importer, you are legally responsible for the code on your declaration, even if your customs agent entered it. Always check it against the UK tariff.
When you're not sure
- Ask your customs agent. We classify goods with customers before their first shipment and keep the codes on file, so every declaration is consistent.
- Apply for an Advance Tariff Ruling. HMRC will give you a legally binding decision on the code for a specific product. It's free, normally valid for three years, and protects you if HMRC later questions the code. Apply online with a full description, photos or technical details.
- Keep a product list. A simple spreadsheet of your products, codes and the reasoning behind each one saves time and keeps you consistent.
What happens if you get it wrong
- Overpaying. A code with a higher duty rate costs you money on every shipment. You can usually claim back overpaid duty for up to three years.
- Underpaying. HMRC can issue a demand for underpaid duty and VAT for up to three years after import, plus interest and possibly penalties.
- Missing controls. A wrong code can mean missing a licence requirement, leading to goods being held or seized.
- Losing a preference. Origin rules are product-specific. The wrong code can mean claiming a preference that doesn't apply.
Why it matters
The commodity code is the single most important number on your customs declaration. It decides your duty rate, whether you can claim a preference under schemes like the Developing Countries Trading Scheme, and whether a licence is needed. Getting it right once, and keeping it on file, saves money on every shipment that follows.
Not sure about your codes? Send us your product list and our customs team will check them.
General information, correct as of October 2026, not legal or tax advice.