What's the difference between an HS code and a UK tariff code?

If you ship goods across borders you'll see several names for the same idea: HS code, tariff code, commodity code, CN code, TARIC code, HTS code. They all classify goods for customs, and they're all built on the same international system. The difference is how many digits each one has and who sets them, and for a UK importer that difference decides the duty on every shipment.

The short answer

"Tariff code" and "commodity code" mean the same thing in the UK: the full code from the UK tariff. When someone in UK trade asks for "the tariff code", they nearly always mean the 10-digit import code.

What is a tariff code?

A tariff code is the number that identifies a product in a country's customs tariff. You'll also see it called a tariff number, a customs tariff code or, in the UK, a commodity code. It tells customs what the goods are, and that decides the duty rate, the import VAT, any preferential rate under a trade agreement and any controls or trade measures that apply.

Every country's tariff codes start with the same six-digit HS code. After that, each country adds its own digits. That's why a tariff code from a supplier in China, the US or the EU can share its first six digits with the UK code and still be the wrong code for a UK declaration.

What is an HS code?

The Harmonized System (HS) is the World Customs Organization's product nomenclature. According to the WCO, it has more than 5,000 commodity groups, each with a six-digit code, and is used by more than 200 countries and economies. Over 98% of goods in international trade are classified in HS terms.

The six digits are three pairs:

• the first two digits are the chapter, such as 61 for knitted clothing
• the first four are the heading, such as 6109 for T-shirts, singlets and vests
• all six are the subheading, such as 6109 10 for those garments made of cotton

Every country that uses the HS shares those six digits. That's why HMRC's guidance on finding commodity codes warns that only the first six digits are the same worldwide, and that you should check how much of a supplier's code applies in the UK.

What is a UK commodity code?

A UK commodity code, or tariff code, extends the HS code to identify goods precisely for UK purposes. It is 10 digits on an import declaration and 8 digits on an export declaration. In the Customs Declaration Service, the first eight digits go in data element 6/14 and digits 9 and 10 in data element 6/15, which is used only on imports (GOV.UK).

The UK inherited its code structure from the EU when it left. Digits 7 and 8 still follow the EU's Combined Nomenclature, and the Customs Declaration Service still calls digits 1 to 8 the "combined nomenclature code" and digits 9 and 10 the "TARIC code". The UK Trade Tariff continues to update the structure to stay aligned with EU changes. The duty rates are the UK's own: the UK Global Tariff, which applies to all imports unless a trade agreement, a relief or the Developing Countries Trading Scheme gives a lower rate.

A UK commodity code, digit by digit

Here's the code for a cotton T-shirt, 6109 10 00 10, as it appears in the UK Trade Tariff.

The UK third-country duty on 6109 10 00 10 is 12%. The same garment from Bangladesh or Cambodia can enter at 0% under the Developing Countries Trading Scheme, and from Turkey, India or Vietnam at 0% under trade agreements, if the rules of origin are met.

For comparison, the US code for the same subheading, 6109.10.00, carries a general duty rate of 16.5% and splits its 10-digit codes into men's, boys', women's and girls' garments. The first six digits match the UK code. Nothing after that does.

What are CN, TARIC and HTS codes?

CN codes are the European Union's Combined Nomenclature: 8 digits, built on the HS and republished by the European Commission every year. TARIC adds digits 9 and 10 for EU import measures such as anti-dumping duty and suspensions. If an EU supplier gives you a CN code, you have the first eight digits of a UK code at most, and you still need to confirm the UK code.

HTS codes are the US Harmonized Tariff Schedule. The US sets its legal duty rates at 8 digits and adds two more for statistics. A US supplier may also quote a Schedule B number, used on US export declarations. Our UK guide to HTS codes explains how to use them if you export to the US.

Why the last four digits matter

Most UK duty rates are set at 8 digits, but HMRC notes that digits 9 and 10 "can affect the duty due and measures applied". The extra digits are where the tariff separates goods that share an HS code but are treated differently: by material, by use, or by whether a trade measure applies.

Ceramic mugs show how much rides on the code. A stoneware mug falls under 6912 00 23 10 at 4% duty. A porcelain mug falls under 6911 10 00 90 at 12%. From China, both also carry anti-dumping duty of up to 36.1%. One fact about the product, the ceramic body, moves the code, the duty rate and the measures.

Where to find UK commodity codes

The official source is the UK Trade Tariff on GOV.UK. You can search it with a plain description or the start of a code, or browse from the 21 sections down through chapters, headings and codes. For Northern Ireland, use the separate Northern Ireland tariff. HMRC also publishes guides for goods that are harder to classify, including textiles, footwear, ceramics, toys, iron and steel, and food supplements.

Finding a code that looks right is the easy part. Checking it against the headings, the chapter notes and the facts of your product is where most errors happen. Our commodity code checker guide goes through that step by step. If you're still unsure, HMRC gives free, non-binding advice by email, and an Advance Tariff Ruling gives you a legally binding decision.

How TariffTel helps

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