EU to UK Commodity Codes & HS Tariff Lookup?

How to Find the Correct UK Commodity Code for EU→UK Shipments

Every product entering the UK must be classified under a commodity code — a 10-digit number based on the international Harmonized System (HS). The first six digits are globally harmonized (same in the EU, US, China, everywhere). Digits 7-8 are the UK-specific subheading. Digits 9-10 are the UK additional code for specific controls (anti-dumping duties, tariff quotas, excise classifications).

The UK commodity code system mirrors the EU's TARIC for the first six digits, then diverges. If you already know your product's EU TARIC code, you have the first six digits of your UK code — but you must look up the full 10-digit UK code on GOV.UK's Trade Tariff tool, because the UK suffixes may differ. Using an EU TARIC code on a UK customs declaration will cause a rejection or (worse) an incorrect duty assessment.

This directory covers the commodity code chapters most relevant to EU→UK trade, with the typical UK Global Tariff (UKGT) duty rate for each category and notes on whether TCA preference is commonly claimed. Always verify the exact rate for your specific 10-digit code on the UK Trade Tariff tool before filing a customs declaration — the rates below are chapter-level averages and individual subheadings may differ.

Chapter 84–85: Machinery, Electrical Equipment & Electronics

Chapters 84 and 85 together account for the largest share of EU→UK exports by value. Germany, Italy, and the Netherlands are the dominant exporters in these chapters. Most goods in Chapters 84-85 carry low UKGT rates (0-2.5%), and many subheadings are already duty-free even without TCA preference — the UK unilaterally zero-rated many industrial inputs to keep manufacturing competitive.

8418: Refrigerators, freezers, heat pumps — UKGT 0-2.5%. TCA preference commonly claimed for Italian and German white goods
8421: Centrifuges, filtering/purifying machinery — UKGT 0-1.7%. Many subheadings already at 0% MFN
8443: Printing machinery, inkjet/laser printers — UKGT 0%. Duty-free even without TCA
8471: Computers, data processing machines — UKGT 0% (ITA — Information Technology Agreement — zero rate)
8479: Special-purpose machinery not elsewhere classified — UKGT 0-2.2%. German packaging and food-processing machines dominate
8504: Electrical transformers, static converters, inductors — UKGT 0-2.5%
8517: Telecom equipment, smartphones, routers — UKGT 0% (ITA zero rate)
8528: Monitors, TVs, projectors — UKGT 0-14% depending on display type (some TV panels carry significant tariffs)
8542: Electronic integrated circuits, processors, chips — UKGT 0% (ITA zero rate)

Key takeaway: electronics and IT equipment are largely duty-free under the ITA regardless of TCA preference. The TCA matters most for mechanical machinery and appliances in the 0.5-2.5% range — small percentage, large absolute value given the unit cost of industrial machinery.

Chapter 22: Beverages, Spirits & Vinegar

French wine, Italian Prosecco, Belgian beer, Scottish whisky coming back into the UK (re-imports) — this is high-value, high-volume EU→UK trade. But Chapter 22 carries an additional layer beyond customs duty: excise duty. Customs duty and excise are separate charges, calculated on different bases, and both are subject to VAT.

2204: Wine of fresh grapes — UKGT ranges from £10-£26 per 100 liters depending on alcohol content and type (sparkling, still, fortified). TCA preference zeroes this
2203: Beer made from malt — UKGT approximately £19 per 100 liters. Excise duty adds approximately £20-£25 per 100 liters depending on ABV
2208: Spirits, liqueurs — UKGT 0-1.7%. Excise duty is the dominant charge: £31.64 per liter of pure alcohol

Wine example: a case of 12 bottles of French wine (9 liters total, 13% ABV, value £120, shipping £20). With TCA preference: customs duty = £0, excise duty = approximately £24 (wine excise at £2.67/liter for still wine above 5.5% ABV), VAT = 20% of (£120 + £20 + £0 + £24) = £32.80. Total taxes = £56.80 on a £120 case. Excise and VAT together are roughly 47% of the product value — far more impactful than the customs duty alone.

Chapter 61–62: Apparel & Clothing Accessories

Italian and French fashion brands are heavy users. Apparel is one of the few categories where the UKGT rate is consistently meaningful — 8-12% for most garments. TCA preference is very frequently claimed here because the UKGT rates are high enough to matter, and the fabric-to-garment transformation (Chapter 50-60 → Chapter 61-62) is a clear 4-digit HS heading change that satisfies the sufficiently-processed test.

6104: Women's suits, jackets, dresses — knitted or crocheted. UKGT 12%
6109: T-shirts, singlets, vests — knitted or crocheted. UKGT 12%
6110: Jerseys, pullovers, cardigans — knitted or crocheted. UKGT 12%
6203: Men's suits, jackets, trousers — not knitted. UKGT 12%
6204: Women's suits, dresses, skirts — not knitted. UKGT 12%

Most apparel codes carry 12% UKGT — the highest consistent rate among commonly traded EU→UK goods. TCA preference is essential here. Without it, a £200 Italian dress carries £24 in customs duty alone, plus VAT on top. With TCA preference, that £24 is eliminated. The origin rules are straightforward for apparel (fabric → garment is a heading change), so most EU fashion exports qualify easily. File the origin statement.

Chapter 94: Furniture, Bedding & Lighting

IKEA's Poland-to-UK supply chain runs through this chapter, as does Danish design furniture, German kitchen systems, and Italian lighting. UKGT rates vary significantly by subheading — some furniture is 2%, some 6%, some 12%.

9401: Seats (chairs, sofas, office chairs) — UKGT 0-6% depending on material and type. Wooden-framed chairs are typically 0-2%; metal-framed office chairs can reach 12%
9403: Other furniture (tables, cabinets, beds, shelves) — UKGT 2-6%. Wooden bedroom furniture: 6%. Plastic furniture: 6%. Metal office furniture: 0-2%
9405: Lamps, lighting fittings, chandeliers — UKGT 2-4%. Italian designer lighting frequently classified here
9404: Mattress supports, mattresses, bedding — UKGT 3.7%

TCA preference is routinely claimed for EU-made furniture. Most furniture involves a heading change from raw materials (wood: Chapter 44; metal: Chapter 72-73; plastic: Chapter 39; fabric: Chapters 50-60) to finished furniture (Chapter 94), satisfying the sufficiently-processed test. For IKEA-style flat-pack, the individual components' origins matter less than the final assembly location — if the furniture is cut, edged, drilled, and packaged in Poland, it's EU-originating even if the particleboard originated in Belarus.

Chapter 87: Vehicles & Automotive Parts

German automotive exports to the UK are massive — BMW, Mercedes, VW Group, and their supplier ecosystems. Chapter 87 has complex rules of origin because modern vehicles have multi-country supply chains. A "German" BMW may contain an engine from Austria, a transmission from Hungary, electronics from China, and seats from the Czech Republic, with final assembly in Bavaria. The TCA's sufficiently-processed test for vehicles requires a higher threshold than a simple HS heading change — there are specific regional value content (RVC) requirements.

8703: Motor cars, passenger vehicles — UKGT 10% on vehicles from non-preferential sources. TCA 0% applies to qualifying vehicles. The TCA's automotive annex sets specific origin rules: vehicles must meet a 50-55% RVC threshold (varies by vehicle type) using originating materials
8708: Parts and accessories for motor vehicles — UKGT 2.5-4.5%. Many auto parts qualify for TCA 0% with a 4-digit heading change from raw materials

For vehicle importers: the 10% UKGT vs 0% TCA difference is huge — £4,000 on a £40,000 car. But the TCA origin rules for complete vehicles are more demanding than for most other goods. Work with your manufacturer to confirm TCA qualification before the vehicle ships. For auto parts, TCA preference is generally easier to claim — most parts qualify through the heading-change rule.

Chapter 04: Dairy, Eggs, Honey — Sensitive Agricultural Goods

EU dairy — particularly Irish butter and cheese and French cheese — faces significant tariff barriers. The UKGT protects domestic dairy producers with relatively high rates. TCA preference eliminates them — but the rules of origin for dairy are strict (the milk must come from EU herds). Also watch for tariff-rate quotas (TRQs) that limit how much can enter at reduced rates once the quota is filled.

0405: Butter — UKGT approximately £150-£190 per 100kg (specific duty, not percentage). Irish butter: TCA 0% eliminates this entirely
0406: Cheese — UKGT varies widely by type: Cheddar-like: £160/100kg; soft-ripened: £90-£160/100kg; fresh/unripened: £130/100kg. French Brie, Italian Parmigiano, Dutch Gouda all benefit from TCA 0%

Dairy duties are specific (per-kg) rather than ad valorem (percentage of value), so the duty impact depends on product value. A cheap bulk cheddar and an expensive artisan cheddar pay the same duty per kg — the tariff is regressive. For specialty EU cheeses with higher per-kg value, the specific duty matters less as a percentage. For commodity dairy, it matters a lot.

How to Look Up Exact Rates for Your Specific Product

The UK Trade Tariff tool on GOV.UK is the authoritative source. Search by product description or browse by HS chapter. For each 10-digit code, it shows the UKGT rate, any preferential rates (including TCA), any additional measures (anti-dumping, safeguard quotas, excise), and any import licensing requirements. Bookmark the exact page for your product's 10-digit code — it updates when the UKGT changes.

The tool also shows what documentation is needed beyond the standard commercial invoice — some commodity codes trigger additional requirements: phytosanitary certificates (plants), organic certification (food), CE/UKCA compliance documentation (electronics, machinery), or CITES permits (certain animal/plant products). Check these before you ship — discovering a documentary requirement after the goods arrive at the border is expensive.

Free to use, no registration, available 24/7 at: GOV.UK → Trade Tariff

How commodity codes interact with de minimis thresholds: the UK's £135 duty/consignment threshold uses the goods value, not the HTS code. But once you're above the threshold, the commodity code determines the exact rate. Our De Minimis Value Guide covers threshold mechanics across all major markets.

For a baseline duty estimate using global HS averages before you look up the UK-specific 10-digit code, try our HS Code Duty Estimator — it uses the 6-digit HS framework with a 5.5% average rate.

Frequently Asked Questions

Can I use my EU TARIC code for UK customs declarations?

The first 6 digits — yes. The full 10-digit code — no. The first six digits of the commodity code are the internationally harmonized HS code and are identical between the EU TARIC and UK Trade Tariff. But digits 7-10 (the subheading and additional code) differ between the two systems because the EU and UK have different tariff measures, different quota systems, and different anti-dumping duties.

Using an EU TARIC 10-digit code on a UK customs declaration will result in either: (1) rejection by the CDS system if the code doesn't exist in the UK tariff, or (2) acceptance with an incorrect duty assessment if the code happens to exist but maps to a different UKGT rate. Neither is good. Always look up the full UK code on the UK Trade Tariff tool — it takes 60 seconds and prevents misdeclaration penalties.

What happens if I use the wrong commodity code on my customs declaration?

If HMRC detects an incorrect commodity code — either through a document check or a post-clearance audit — they'll reclassify the goods and assess any underpaid duty going back up to three years, plus interest. If the error resulted in underpaid duty, penalties range from 15% (careless, unprompted disclosure) to 70% (deliberate non-compliance) of the underpaid amount.

If the error resulted in overpaid duty, you can file for a refund using form C285 for entries within the last three years. But HMRC won't proactively refund you — you have to identify the error and claim it. This is one reason customs brokers carry professional indemnity insurance: if they misclassify your goods and you underpay, their insurance covers the penalty (but not the duty itself — the importer always owes the correct duty).

Do I need a different commodity code for Northern Ireland vs Great Britain?

Yes — potentially. Under the Windsor Framework, Northern Ireland operates under a different customs arrangement than Great Britain. Goods moving from the EU to NI generally use the EU's TARIC codes, not the UK's codes, because NI remains aligned with EU customs rules for goods purposes. Goods moving from the EU to Great Britain (England, Scotland, Wales) use UK commodity codes.

If you ship to both Birmingham and Belfast, you may need two different sets of commodity codes for the same product. The EU TARIC code for NI shipments, the UK Trade Tariff code for GB shipments. Check the Windsor Framework guidance for the latest rules — this area is actively evolving.

Do UK commodity codes match EU TARIC codes?

The first six digits are the same — they're the globally harmonized HS code. Digits 7-10 are where the UK and EU diverge post-Brexit. If you previously used an EU TARIC code for UK imports, the first six digits are still valid, but you need to look up the UK-specific suffix on GOV.UK. HMRC's online tariff tool is the authoritative source. Our Post-Brexit guide covers the broader customs framework changes.

← Back to EU→UK Post-Brexit Main Guide