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Import: Tariff Classification

Due to Brexit, the information contained in this article may not be accurate. As more information becomes available, this content will be updated.

United Kingdom Global Tariff (UKGT)

The United Kingdom Global Tariff (UKGT) is the UK's first independent tariff policy, which entered into force on January 1, 2021. It lists preferential measures where the UK has entered into a new trade agreement or arrangement with a third country or territory. For other countries and territories, it shows the UK's Most-Favored Nation (MFN) tariffs.

The UKGT applies to all goods imported into the UK unless:

The country being importing from has a trade agreement with the UK
An exception applies, such as a relief or tariff suspension
The goods come from developing countries covered by the Generalized System of Preferences (GSP)

The UKGT (Version 1.7, dated December 28, 2021) is available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1044014/281221_Tariff_of_the_United_Kingdom_version_1.7__1_.docx.

Tariff-Rate Quota (TRQ)

Some products are covered by a tariff-rate quota (TRQ). If there is a TRQ for a product, traders can apply to import a limited amount at a zero or reduced rate of customs duty.  If this limit is exceeded, a higher tariff rate applies. Some TRQ are only applicable to products imported from a specified country.

Duty Suspensions and Autonomous Tariff Quotas (ATQ)

Duty suspensions are designed to help the UK and Crown Dependency (Guernsey, the Isle of Man, and Jersey) businesses remain competitive in the global marketplace. They do this by suspending import duties on certain goods, normally those used in domestic production. These suspensions do not apply to other duties that may be chargeable such as VAT or trade remedies duty (e.g. anti-dumping duty).

Duty suspensions allow unlimited quantities to be imported into the UK at a reduced tariff rate. Autonomous tariff quotas (ATQ) allow limited quantities to be imported at a reduced rate.

Duty suspensions and ATQ are temporary and can be used by any UK business while in force. They are applied on a Most-Favored Nation (MFN) basis. This means that goods subject to these suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate.

When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.

For the current duty suspensions and quotas, use the UK's Trade Tariff Tool available online at www.gov.uk/trade-tariff.

Harmonized System (HS)

The Harmonized Commodity Description and Coding System (Harmonized System or HS) is an internationally standardized system of names and numbers for classifying traded products, setting and collecting trade tariffs, guiding tax policy, establishing rules of origin, and collecting data on virtually every aspect of global trade, including quotas, pricing, and transport statistics. The HS is maintained by the World Customs Organization or WCO (www.wcoomd.org), an independent intergovernmental organization with more than 180 member countries. The WCO updates the HS every five years with the most recent version taking effect in 2022. Companies that engage in international trade are responsible for making necessary updates and using the correct HS code to label their products for shipping. WCO Trade Tools (www.wcotradetools.org) provides an up-to-date HS database.

The HS code gives a uniform coded description of the type of the product, so that applicable duties and taxes can be easily determined. The basic HS code consists of six digits: a four-digit heading plus two additional digits to form the subheading. Sub-subheadings (eight digits) provide greater specificity for many items; the maximum specificity is encoded in 10 digits. Individual countries can elect to use an eight- or 10-digit HS number for their customs purposes.

This code is the key by which duty rate is applied; it also indicates whether an import license or permit is required for a commodity. Therefore, it is important that the importer knows and uses the correct commodity code for the goods planned for import. To obtain the product code, the importer can contact the customs authority or other relevant authorities in the home country, or a forwarding agency.

Most-Favored Nation (MFN) Tariff

The Most-Favored Nation (MFN) tariff rate applies to imports from all countries that use the HS and are not party to free trade agreements (FTA) with the UK. The customs duty tariff and the import/export requirements for the product are dependent on the HS code of the imported goods.

Preferential Tariff System

Countries that are party to preferential agreements with the UK benefit from tariff reductions. Examples of preferential agreements are the United Nation's Generalized System of Preferences (GSP), Cotonou Agreement, and different trade agreements between the UK and other countries. (See Trade Agreements for further information.)

To make use of a lower duty rate, the rules of origin must be met and the product must be accompanied by a Certificate of Origin.

Note: The above information is subject to change. Importers and exporters are advised to obtain the most current information from a customs broker, freight forwarder, or the local customs authorities.

Sources: Her Majesty’s Revenue and Customs or HMRC (www.gov.uk/government/organisations/hm-revenue-customs/services-information)