SHIPTALLY / FIELD GUIDE

How to find the right UK commodity code

Do not start with the duty rate. Start with what the goods actually are.

QUICK ANSWER

A search result is the start of classification, not the finish

HMRC says you need product details such as type, use, materials, production and packaging to classify goods. A plain-language search can get you into the right part of the tariff, but similar goods can split between headings or subheadings on details such as material, construction, composition, use or presentation.

1. Gather the facts that actually classify the product

Write a tariff-style description before searching. Include what the product is, what it does, what it is made from and how it is presented. Depending on the goods, useful facts can include composition by weight, whether clothing is knitted or woven, power source, principal function, pack size, processing method or whether something is a complete article or a part.

BETTER SEARCH INPUT

Instead of “premium sports top model X”, use something like “men’s knitted short-sleeve sports shirt, 92% polyester 8% elastane”. The second description gives the tariff something to work with.

3. Compare the likely headings before choosing a code

HMRC’s own CDS guidance warns that a plain-language search can return more than one plausible heading. A women’s blouse, for example, can route differently depending on whether it is knitted/crocheted or not. That is the sort of distinction you should resolve before drilling further down.

Read the heading wording and any relevant section/chapter notes. If a result only looks right because of one familiar word in the product title, be suspicious.

4. Narrow inside the heading to the declarable 10-digit code

The first search can find the right family without finding the right leaf. Once a heading is established, search again inside it using the fact that separates the subdivisions. Do not manufacture the final digits yourself.

For UK imports, the declarable commodity code is normally 10 digits. The first 6 digits are internationally harmonised, but the full treatment can differ between jurisdictions, so do not simply copy a supplier’s overseas tariff code without checking the UK tariff.

5. Classification is not finished when you have the number

The commodity code drives more than the headline duty rate. Check the tariff measures for the movement date and origin: VAT, preferences, tariff quotas, anti-dumping or safeguard measures, documentary controls, supplementary units, additional codes and other conditions can all matter.

That is why ShipTally’s live tool does not stop at “here is a code”. It carries the selected commodity into the measures that apply to the movement.

6. Know when a shortlist is not enough

If classification is commercially important, genuinely uncertain or repeatedly used, consider whether you need specialist advice or a legally binding tariff decision. A binding decision is different from a search result or an automated shortlist.

Official sources

LAST REVIEWED / 03 OCT 2026