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The European Union

The Common Customs Tariff
("CCT")

UK Customs tariffs are duties charged on goods at the time of importation into the United Kingdom.

The EU Customs Union means that European Union member states charge a common tariff on goods which are imported from outside the EU. Afterwards those goods can be sent from one EU member State to another without any liability to pay further customs duties. In the same way, goods which are manufactured within the EU circulate between Member States free of customs duty. However, the goods may be subject to other EU State taxes such as excise duty and VAT.

The Common Customs Tariff (CCT) is published annually in the Official Journal of the European Communities, L Series. The CCT is also available on cd-rom. Both the Official Journal and the CD-ROM can be ordered from the Stationery Office Bookshops. The Official Journals in question can be viewed in most major reference libraries.



HM Revenue & Customs
Integrated Tariff of the United Kingdom

This Tariff, published as three volumes, is based on the Common Customs Tariff (CCT) above. The Customs Tariff groups all goods into various classifications in order to arrive at a rate of Duty. The broad classifications are divided into 21 sections, which are divided into 97 chapters. There are approximately 14,000 sub-classifications. Each classification is identified by a ten digit code number. It also sets out general information on tariffs, both full and preferential, and similar measures affecting the import, export and transit of goods; the valuation of goods for import duty purposes; VAT and excise duties. The UK version of the CCT has legal force only where national requirements are concerned. Where the two texts vary the CCT represents the legal position. For those wishing to subscribe, the H.M. Revenue & Customs Integrated Tariff is available here from the Stationery Office Tel: 020 7242 6393 or 020 7242 6410 Fax: 020 7242 6394 e-mail: london.bookshop@tso.co.uk   The annual subscription is around 230 + VAT. The Tariff is also available on cd rom, and can also be viewed in Excise and Inland Customs Advice Centres (EICs) which are listed in local telephone directories. An online subscription service has also now been added.

More information at:
dti.gov.uk
 

The Taric

Taric Consultation

You can check the rate of import duty on your product by consulting the EU TARIC (Integrated Tariff of the European Communities) internet database. This is available in all the main languages of the EU. But it is a large and complicated system to negotiatate. Many find it difficult to use the first time - so we have prepared some instructions below which will hopefully ease your path.

There are some rather obscure classifications - check here first to see if what you are looking for is listed under a classification you would not expect:

- Computers = Automatic data processing machines.
- Clothing = Apparel.
- Integrated Circuits (semi-conductor) = Electronic       Microcircuits.
- CD`s, DVD`s, LP`s, Video Tapes, etc. = Records.
- CD players = Digital Audio Disc Players.
- Individual vegetables (e.g. lettuce) = vegetables, edible.
- Individual Fruits (e.g. apples) = Fruits, edible.
- Latex = Rubber.
- Manila Hemp = Abaca.
- Ponchos = Overcoats.
- Razors, electric = Shavers, electric.
- Shoes = Footwear.
- Torches, hand = Lamps, portable, electric
 

To check the rate of import duty on your product:

1. Click Here to open a second browser window to view the TARIC Home Page (swap back and forth between the windows as you follow the instructions below).

2. Click:  2. Search via Taric Description. You reach the "TARIC Textual Search" page.

3. Scroll down and read the "Textual Search Tips" and then type in the item you wish to import. In our example we will say we want to import disposable 35mm cameras from Japan. We enter cameras (without any " " quotes). Click the "Submit" button.

4. We are presented with a selection of all types of cameras and camera equipment. The main classifications are given in black (unlinked) type e.g. 8525, 8529. Each main classification is divided into sub classifications, each with a blue link number, for example: 8525300000 (television cameras).

5. None of the classifications exactly matches ours, so click 9006510000 (Other cameras). We see: - 9006 51 - Other cameras. The "-" indicates that there is another sub division, so click again, and we see: - - 9006 53 - - Other, for roll film of a width of 35mm. Click again, and we see: - - - 9006 53 10 - - - Disposable cameras.   A match!

6. Click our matching link: - - - 9006 53 10 - - - Disposable cameras, and we are presented with the "Taric Consultation Page" with our classification number inserted into the "Taric Code" box. If the link does not follow through (they are sometimes slow) make a note of the number, click this
Taric Consultation Page link, and enter the Taric classification number manually.

7. We need to enter the country from which we wish to import. Click the arrow at the right hand side of the "Country of origin/destination" box, and a country menu appears. Scroll down the menu and click "Japan". Click the "Duty Rates" button. You can now read off the rate of duty. At the time of writing, the basic import duty rate is 4.2%.

8. Repeat the above procedure for your own product and country of origin to find your rate of import duty.

 Remember that VAT (Value Added Tax) will be added to the Import Duty. See the UK Import Duty page on this site for an example of how this is calculated.    

Once you know your TARIC classification number, you can quickly return to the duty rate page via the Taric Consultation Page.

There is a shorter simplified version available as a .pdf file download which gives a list of codes for the most popular products:

Hmrc Taric Popular Products .pdf

Taric Classification Guides - uktradeinfo.com

Hmrc - Classifying Your Goods - FAQ
 

HM Revenue & Customs National Advice Service:
Tel: 0845 010 9000
(from outside UK: + 44 (0) 845 010 9000)

Tariff (TARIC) Classification Enquiry Service
HM Revenue & Customs Education and Advice Services
Tariff Classification Customs and
International Trade Operations
Alexander House, 21 Victoria Avenue,
Southend-on-Sea, Essex SS99 1AA
Tel: (01702) 366077 Fax: (01702) 367342


 

 

 

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Disclaimer: This content is posted here "as is" without warranty of any kind. No liability is accepted for any indirect, incidental, consequential, special, or exemplary losses, including but not limited to lost profits, in any way arising out of or relating to this content. This content should not be relied upon as a substitute for taking appropriate professional advice.
 

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