Fiducia TogetherCommodity code
The number classifying what your goods are. It sets the duty and the controls.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
What it means
A commodity code classifies goods for customs purposes, determining the duty rate, VAT treatment, licensing requirements and any restrictions.
Why it matters
Misclassification changes the duty payable, and the liability is the importer's — not the agent's. HMRC can recover underpaid duty going back years.
What it looks like in practice
Use the UK Trade Tariff tool. For anything ambiguous or high volume, apply for Advance Tariff Ruling, which gives legally binding certainty.
What to watch out for
Relying on the supplier's code from another country. Classifications can differ, and the responsibility is yours.
Where to get proper advice
The Department for Business and Trade's export support service, free. A freight forwarder or customs agent for the paperwork.
Where to read more
Last reviewed 2026-08-28 by Fiducia Together · Next review due 2027-08-28
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.