CDSSG04210 - Navigating the Tariff Step 2 - Importance of finding the correct Commodity Code

Step 2 of the Navigating the UK Trade Tariff, CDS Volume 3 requires the user to identify the commodity code and any associated measures or documentary controls that apply before progressing further with the declaration process.

The Commodity Code is one of three core determinants for the customs declaration or customs clearance request (CCR) and can affect:

  • If you are eligible to use the declaration category (data set) you chose in Navigating the Tariff, Step 1.
  • Whether you need certain permits or approvals that need to be obtained in advanced, or
  • Whether the goods may be entered to the chosen customs procedure.

It is therefore important to ensure the commodity code is identified before progressing with anything further on completing the declaration.

Failure to determine this in advance could result in false declarations being made, offence action or failure to benefit from certain reliefs, suspensions or simplifications. For example, a Procedure Code or Additional Procedure Code may restrict certain types of goods from being declared:

Additional Procedure Code 1H7 (imports) states:

Any goods subject to the following are excluded from using this Additional Procedure Code:

  • Excise
  • Prohibitions and Restrictions (P&R) unless eligible for a waiver or exemption,
  • Licences unless eligible for a waiver or exemption,
  • Claiming Quota or
  • Claiming Preference

The Commodity Code may also identify outright prohibitions that prevent the goods being shipped.

Use this link to view an example commodity code footnote prohibiting the importation of goods