Guidance

Using commodity codes and related additional codes in the Customs Declaration Service

How a commodity code and related additional code affects what is needed on an import or export declaration (or customs clearance request).

• From: HM Revenue & Customs
• Published: 19 October 2021
• Last updated: 10 February 2025 — See all updates

You must identify the correct commodity code before you can start completing your import or export declaration as the commodity code can:

• change which data elements must be used
• identify which additional data elements are needed
• identify which declaration categories are to be being used
• tell if you need certain permits or approvals in advance

If you do not complete a declaration correctly it may result in a penalty, your declaration being rejected and you will not benefit from certain reliefs, suspensions or simplifications.

You should only complete your declaration once you’ve identified the correct:

• commodity code and any other related additional codes that may be needed
• data set to be used
• procedure code and additional procedure codes that may be needed

Commodity codes and additional codes

The codes you need on a declaration to identify your goods are made up of the following elements:

• 6/14 — the combined nomenclature code (these are the first 8 digits of the commodity code)
• 6/15 — the TARIC code (this is digit 9 and 10 of the commodity code)
• 6/16 — the TARIC additional code (also known as the customs additional code)
• 6/17 — the national additional code (this includes VAT or excise additional codes)

The length of the commodity code and whether any additional codes need to be declared will depend on the:

• types of goods you are declaring
• type of declaration being made

Data element 6/14: combined nomenclature code

This is the first 8 digits of the commodity code used for imports and exports. It identifies the goods being declared and decides the rate of Customs Duty needed.

An 8-digit commodity code is mandatory on all Customs Declaration Service declarations except for:

• customs clearance requests where the goods do not need a licence
• simplified declarations (regular use) where you’re not claiming a tariff quota on the goods
• simplified declarations (regular use) where the goods are not controlled

Data element 6/15: TARIC code

Digit 9 and 10 of the commodity code gives additional detail in relation to the goods being declared. Although most Customs Duty rates are set with the first 8 digits of the code, digit 9 and 10 can affect the duty due and measures applied to the goods.

This data element is:

• only used on import declarations
• required for sanitary and phytosanitary (SPS) controlled goods entering a customs warehouse (H2 import declarations) — this is used by Defra’s Automatic Licence Verification System (ALVS) for data matching

It is not used for:

• H2 import declarations used to enter non-licensable goods to a customs warehouse unless expressly stated in the customs warehouse authorisation
• H8 import declarations
• exports
• customs clearance requests

Data element 6/16: TARIC additional code

This is used on import and export declarations when needed, except when making customs clearance requests.

Where the additional code is needed, it is declared in addition to the full 10-digit commodity code already declared in data element 6/14 and 6/15.

Where no code applies you can leave this data element blank.

If you trade with Northern Ireland you may need a meursing code. Find out more information about bringing and receiving goods into and out of Northern Ireland.

Other additional codes are needed where a prohibition or restriction, anti-dumping measure or specific tariff preference measure applies to the goods.

You can search for the additional codes — but these are also shown as tariff measures in the trade tariff tool. Where an additional code is needed it will be displayed against the commodity code information.

Data element 6/17: national additional code

This data element is used to declare measures that apply to the goods (for example, excise duties, VAT reduced rates or VAT zero-rating).

Where a type of code is needed, it is declared in addition to the commodity code already declared in data element 6/14, 6/15 and the additional code in data element 6/16.

This code is used on import and export declarations, except when making customs clearance requests.

Where it is needed you must enter a code in data element 6/17. Find more information in Group 6: Goods Identification of the Customs Declaration Service UK Trade Tariff Volume 3 Import Declaration Completion Guide.

Where this type of code is not needed you can leave data element 6/17 blank.

VAT zero-rating

For imports, where the VAT relief is decided by the commodity code only, you must:

• enter VATZ in data element 6/17 for goods claiming VAT zero-rate
• not use VATZ where VAT relief is claimed solely on the basis of the customs procedure

For exports, where goods are being zero-rated for exports, you should enter VATZ in data element 6/17.

To check eligibility criteria for zero-rating goods at export, you must check the conditions and restrictions shown against the relevant procedure and additional procedure codes for:

• data element 1/10
• data element 1/11

Tax types

Once you’ve found the correct commodity code, you can use this to find the tax type codes and enter it in data element 4/3.

When making a declaration into Northern Ireland the tax type used will depend on the risk status of the goods and the rate of Customs Duty that applies. Find more information on Declaring goods you bring into Northern Ireland ‘not at risk’ of moving to the EU.

Document codes

To find which documents are needed, you need to check the conditions shown in the trade tariff tool for the commodity code, by selecting the country of import.

This will tell you what to enter in data element 2/3 including which document status codes can be used.

Measurement units

You need to check if there are any measurement units or quantities shown in the trade tariff tool for the commodity code, by selecting the country of import.

If there are any measurement units or quantities applied to the goods, these may be shown as supplementary units to be declared in data element 6/2.

If you also need to provide a measurement unit then:

1. Hover your mouse over the supplementary units code.

2. Take a note of the explanation of the code. There may be more than one.

3. Find the measurement unit code for explanation.

4. Enter the measurement unit code in data element 4/4.

5. Enter the same measurement unit code in data element 2/3 to declare quantities being written off from a licence.

Commodity codes and compatibility with procedure codes

Once the commodity code has been found, it is important to check that it is compatible with the chosen procedure code (DE 1/10) and any applicable additional procedure codes (DE 1/11).

To do this, you need to check:

• the conditions (applies to certain types of goods)
• restrictions (certain types of commodity may be excluded, such as excise)
• declaration category data set exclusions (for example, the data set does not allow certain data elements to be declared — such as supplementary units)
• documentary requirements (for example, goods subject to licencing are excluded)

For more information. you can read:

• completion notes for imports
• completion notes for exports

Published 19 October 2021
Last updated 10 February 2025 + show all updates

1. 10 February 2025

   Data element 6/15 has been updated to confirm it should be used for sanitary and phytosanitary (SPS) controlled goods entering a customs warehouse. This data element cannot be used for H8 import declarations.

2. 19 October 2021

   First published.