How a UK commodity code is built
| Digits | Layer | Example: 6109 10 00 10 |
|---|---|---|
| 6109 10 | HS subheading, shared worldwide | T-shirts and vests, knitted, of cotton |
| 00 | Combined Nomenclature split (EU origin, kept by the UK) | No further split at this level |
| 10 | UK national split | Men's or boys' |
The same first six digits appear on a US HTS number and an EU CN code, which is why every code page on this site starts at the subheading and lists the UK, EU and US lines beneath it. Only the full ten digits carry a UK duty rate.
What the checker does and does not do
- It checks the code list, from the UK Integrated Online Tariff published under the Open Government Licence, refreshed weekly. A valid result means the line exists and can be declared.
- It does not quote the duty. Rates, import VAT, preferential origin, anti-dumping and quota measures change between the weekly refreshes and depend on origin and date. Every result links to the GOV.UK page where the live measures are shown.
- It does not classify for you. Whether your product belongs under that line is a question of material, function and the General Interpretative Rules. Read the neighbouring lines before you settle on one.
Three checks before you use a code
- The chapter makes sense. The first two digits name the chapter; a battery charger in chapter 61 (knitted clothing) is a typo, however valid the rest looks.
- The line is declarable. Headings that group other lines show up in the tariff but are rejected by CDS at declaration time. The checker marks them.
- The measures match your trade. A code can be valid and still carry a licence requirement, an excise measure or a supplementary unit you did not expect. Open the GOV.UK page and read the import measures for your country of origin.
Where codes go wrong
Most rejected declarations come from one of four habits: copying the supplier's export code (their country's extension, not the UK's), reusing a code from before a tariff update, taking the first search hit without reading the "other" lines that follow it, and declaring a TARIC code in Great Britain where the UK tariff diverges in the last two digits. For goods into Northern Ireland the EU TARIC applies instead, and the EU lines on each code page are there for that case.
When to ask HMRC
If the duty at stake is real money, or two lines both seem to fit, apply for an Advance Tariff Ruling. It is free, takes HMRC up to 120 days, and binds both sides for three years. Arrive with a candidate code and the reasoning, which is what this site is for.