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Expert Consultancy for Procedure Codes and Tariff Classification
Accurate goods classification determines which customs tariff measures apply to your products and can affect duty, licensing, restrictions and declaration requirements. OTS Broker provides tariff classification services for companies importing and exporting goods across the UK and EU.
We classify new products, review existing commodity codes and help businesses apply the correct tariff structure for the customs territory involved. For Great Britain, classification is checked against the UK Trade Tariff. For EU trade, products are classified using the Combined Nomenclature and relevant TARIC measures.
Classification support for products that do not yet have a confirmed customs commodity code.
Review of commodity codes already used in customs declarations, supplier data or product master records.
Separate verification against the tariff structure and measures applicable in Great Britain and the European Union.
Support where a formal Advance Tariff Ruling or Binding Tariff Information decision may be appropriate.
Need a commodity code checked? Send us the product description, technical data, composition and any code currently being used so we can assess the classification scope.
Accurate tariff classification matters because the commodity code links a product to the customs measures that apply when it is imported or exported.
Depending on the goods and jurisdiction, classification can affect:
The commodity code determines which tariff heading and related duty measures need to be checked for the goods.
Some tariff classifications are linked to import or export controls, licences, certificates or documentary requirements.
Classification can determine whether quotas, anti-dumping measures, safeguards or other trade-policy measures apply.
The correct commodity code supports consistent declaration data and helps identify other customs requirements that need to be checked.
Classification can also be relevant to VAT or excise treatment in some circumstances, but those taxes depend on the applicable rules and should not be determined from the commodity code alone.
We need enough technical and commercial information to identify the objective characteristics of the product and distinguish it from other goods that could fall under a different tariff heading.
Depending on the product, useful information can include:
A commercial product name alone is often not enough. Two products marketed in a similar way can fall under different tariff headings if their composition, function or technical characteristics differ.
We classify goods by analysing their characteristics against the legal structure of the relevant customs tariff rather than selecting a code solely from a product name or keyword search.
The classification process normally follows these steps:
If you want a broader explanation of the international classification structure, our HS code guide explains how the Harmonized System forms the basis of customs nomenclatures used internationally.
HS, CN, TARIC and UK commodity codes are related parts of customs classification, but they operate at different levels and should not be treated as interchangeable terms.
The table below shows how the main systems fit together.
| System | Where it is used | Purpose |
|---|---|---|
| HS | International | The Harmonized System provides the international six-digit foundation used by customs tariff nomenclatures around the world. |
| CN | European Union | The eight-digit Combined Nomenclature expands the HS for EU customs and statistical purposes. |
| TARIC | European Union | The Integrated Tariff of the European Union brings together tariff subdivisions and EU customs, commercial and agricultural measures linked to the classification of goods. |
| UK commodity code | Great Britain | Commodity codes published in the UK Trade Tariff are used to classify goods for UK customs declarations and identify the measures that need to be checked. |
The six-digit HS level provides a common international foundation, but regional and national tariff subdivisions can differ beyond that level. A full commodity code used in one customs territory should therefore not automatically be copied into another without verification.
No. TARIC is the Integrated Tariff of the European Union, while goods traded through Great Britain are classified using commodity codes and measures published in the UK Trade Tariff.
The expression “UK TARIC” is sometimes used informally by businesses looking for the UK equivalent of EU tariff information, but it is not the official name of the British tariff system.
Practical point: if you trade between Great Britain and the EU, the same product should be checked against the tariff structure and measures applicable in each customs territory.
Yes. UK and EU classifications share the international HS foundation, but the tariff subdivisions and measures applied beyond that level can differ between the two customs territories.
This means that a full commodity code used for an EU declaration should not automatically be assumed to be identical to the code required in Great Britain, and the reverse is also true.
The product is checked against the UK Trade Tariff and the commodity-code structure required for the relevant UK customs declaration.
The product is checked against the Combined Nomenclature and TARIC measures applicable in EU customs territory.
This distinction becomes particularly important where a business maintains one central product database for shipments entering both UK and EU customs systems.
Yes. Existing commodity codes can be reviewed even if they have already been used in previous declarations, supplier records or internal product master data.
A classification review can be useful where:
For larger product ranges, the review can focus on identifying inconsistent or higher-risk classifications rather than assuming that every existing code remains correct because it is already present in the company’s master data.
You can use a supplier’s commodity code as a starting point, but it should not automatically be treated as the correct code for your UK or EU customs declaration.
The supplier may be using a tariff structure from another jurisdiction, may have classified the product using different technical information or may simply be using an incorrect code. The classification should therefore be verified against the goods and customs territory relevant to the declaration.
A formal tariff ruling can be useful where a business needs greater legal certainty over the classification of goods that it intends to import or export.
The applicable ruling system depends on the customs territory involved.
| Area | Great Britain | European Union / Northern Ireland where applicable |
|---|---|---|
| Decision | Advance Tariff Ruling (ATR) | Binding Tariff Information (BTI) |
| Purpose | Provides a legally binding commodity-code decision for goods intended to be imported into or exported from Great Britain. | Provides a binding tariff classification decision within the applicable EU or Northern Ireland customs framework. |
| When it can be useful | Complex or recurring goods where formal classification certainty is commercially important. | Complex or recurring goods where a formal binding classification decision is appropriate. |
A formal ruling may be worth considering where several classifications appear plausible, the goods will be traded repeatedly, the financial or regulatory consequences are material, or a classification has already been questioned.
A ruling application still requires sufficiently detailed product information. In Great Britain, an Advance Tariff Ruling must be requested before the relevant customs procedures have been completed and cannot be obtained retrospectively for goods already cleared. :chatgpt-content-reference{index=”2″}
An incorrect commodity code can result in the wrong customs measures being applied to a product and can create issues both during clearance and after the goods have been released.
Possible consequences include:
Accurate classification does not remove the possibility of customs checks, but it provides a stronger basis for consistent declarations and for explaining why a particular tariff heading was selected.
Commodity classification is one part of a customs declaration and must be consistent with the goods and the other customs information used for the movement.
The classification helps identify which tariff measures, restrictions and additional requirements need to be considered, while the procedure code describes the customs treatment being requested for the goods.
These are separate declaration elements. Our guide to customs procedure codes explains the role of the procedure code in the declaration.
Where classification is being completed for goods entering Great Britain or the EU, it can also be coordinated with our import customs clearance service. For goods leaving the customs territory, classification can support the corresponding export customs declaration.
Yes. Classification work can involve a single complex product, verification of existing codes or a broader product list, depending on the information available and the scope agreed before the review begins.
Useful where one new or complex product needs a commodity code before an import or export declaration is prepared.
Appropriate where a business wants to verify a commodity code already supplied or used historically.
Useful where multiple related products need their classifications reviewed for consistency across a larger product range.
Suitable for businesses regularly introducing new products or updating technical specifications that can affect customs classification.
Send us the product description, technical specification, materials or composition, photographs where useful and any commodity code currently being used.
Our customs team can review the available information, identify what additional product details are needed and establish the scope of the classification work.
Goods classification is the process of assigning a product to the appropriate customs tariff heading and commodity code based on its characteristics and the classification rules of the relevant tariff system.
We normally need a detailed product description and enough technical information to identify its materials, composition, function and other characteristics relevant to classification. Datasheets, photographs, ingredient percentages, drawings and existing codes may also be useful.
An HS code is the international six-digit classification foundation, while a commodity code can extend that structure with additional digits required by the customs tariff used in a particular jurisdiction.
HS provides the international six-digit classification structure. The EU Combined Nomenclature expands it to eight digits, while TARIC integrates the tariff and other EU measures associated with those classifications.
No. TARIC is the Integrated Tariff of the European Union. Great Britain uses commodity codes and measures published through the UK Trade Tariff.
Yes. UK and EU classifications share the international HS foundation, but their full tariff subdivisions and applicable measures can differ beyond that level, so each classification should be checked separately.
You can use it as a starting point, but it should be verified before being relied on for a customs declaration. The supplier may be using another tariff structure or may have classified the goods using different product information.
The customs declaration must use an appropriate commodity code for the goods being declared. A customs specialist can carry out or support the classification, but reliable and complete product information is required for the analysis.
An incorrect commodity code can lead to the wrong duty or trade measures being applied, customs queries, amendments, missing licence requirements or post-clearance corrections depending on the goods and circumstances.
An Advance Tariff Ruling is a legally binding decision on the commodity code to use for goods intended to be imported into or exported from Great Britain.
Binding Tariff Information is a binding tariff classification decision used within the EU customs framework and, where the relevant requirements are met, for appropriate Northern Ireland movements.
The scope depends on the number of products, their technical complexity, the information already available and whether you need a new classification or a review of existing codes. Send us the product details and we can confirm the scope of the work required.
Commodity codes should be reviewed when the product changes, tariff nomenclature is updated, relevant customs measures or guidance change, or there is another reason to question whether the existing classification remains appropriate.
