Getting the commodity code right, and when to ask HMRC for a ruling

Only the first six digits of a commodity code are used worldwide. A code from your Chinese supplier may not fully match the UK tariff, so check how much of it applies here. The online Trade Tariff tool shows the duty rate and flags anti-dumping duties, safeguard measures and tariff quotas.

If you are unsure, apply for an Advance Tariff Ruling. It is a legally binding decision from HMRC on the code for your goods. Apply before the goods clear customs, because rulings cannot be made retrospectively, and make a separate application for each type of goods. Send detailed descriptions and, where useful, photos, brochures or samples.

HMRC says it replies within 30 to 120 days, so apply well before the first shipment of a new product.