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HS code classification guide

How to find the right commodity code for goods you import into or export from the UK, why it matters, and how to get certainty when it is not clear.

What an HS code is

Every product that crosses a border is described by a commodity code. The code decides the rate of customs duty, whether import VAT applies at the standard or another rate, and whether the goods need a licence, a certificate or extra checks. It also feeds the trade statistics that governments publish.

The code is built in layers. The first 6 digits come from the Harmonized System, which customs authorities around the world share. Each country then adds its own digits for more detail.

  • 6 digitsHarmonized System (HS)Set by the World Customs Organization and shared by more than 200 countries and economies. The first 6 digits mean the same thing in the UK and in China.
  • 8 digitsUK export commodity codeTwo more digits used on UK export declarations.
  • 10 digitsUK import commodity codeTwo more digits again, used on import declarations. This is the code that sets duty rates and import measures.

Why the right code matters

  • The correct duty: too low means a bill later, too high means paying more than you need to
  • Import controls: some goods need licences, certificates or checks before release
  • Trade remedies: anti dumping and other duties apply to some goods from certain countries, including China
  • Fewer delays: a code that matches the description and documents keeps clearance moving
  • Compliance: the importer is responsible for the code declared, even when an agent submits the declaration

How to classify your goods, step by step

  1. Describe the goods preciselyWhat the product is, what it is made of, how it works and what it is used for. Classification follows the goods as presented, not the brand name or the way you sell them.
  2. Find the right section and chapterThe tariff is grouped into 21 sections and 97 chapters, broadly from raw materials to finished, more complex goods. Start from the material or the function.
  3. Read the section and chapter notesNotes are legally binding. They often include or exclude goods from a chapter, and they decide many borderline cases.
  4. Apply the General Interpretative Rules in orderSix rules, applied one after another, settle which heading applies: by the heading and notes first, then incomplete or unassembled goods, mixtures, the most specific description, essential character, and finally the subheadings.
  5. Narrow down to the full codeWork through the subheadings to the 8 digit export code or 10 digit import code, and check the duty, VAT and any measures shown against it.
  6. Record your reasoningKeep a note of how you reached the code and the evidence used, such as data sheets and photographs. It helps if HMRC asks, and keeps future shipments consistent.

The free UK Integrated Online Tariff lets you search by keyword or browse by section, and shows the duty, VAT and measures for each code.

Common mistakes

  • Classifying by what a product is called, rather than what it is and does
  • Using your supplier's Chinese export code as the UK import code: the first 6 digits match, the national digits do not
  • Missing the chapter notes that move goods into another chapter
  • Treating sets, kits and multi function goods like single items
  • Parts and accessories: some have their own headings, others follow the machine they belong to
  • Products containing lithium batteries, which can affect both the code and the transport rules

Getting certainty: Advance Tariff Rulings

If the code is not clear, you can ask HMRC for an Advance Tariff Ruling. It is free, it gives a legally binding decision on the commodity code for your goods, and a ruling is normally valid for three years. Apply online with a full description, photographs and technical information.

How CTS helps

Our UK customs team checks the codes on your documents before goods arrive, flags anything that does not match the description, and can help you prepare the information for a ruling. If you are unsure about a product, send us the details or email [email protected].

Official sources

General guidance, last reviewed October 2026. It is not legal or tax advice: rules change, so check the official sources or ask our customs team about your goods.