Classification of goods

We can help support your business with Classification

All goods must be assigned a tariff code, 10 digits for import declarations and 8 for exports. The UKs new Global Tariff has been built upon the WCOs existing ‘Harmonized Commodity Description and Coding System’ (HS Nomenclature). This system contains just over 5,000 HS codes at the 6 digit level and these form the basis of the 12,000 commodity codes (8 to 10 digits) contained in the new UK Tariff, live from 1st January 2021.

General Interperative Rules

Up until the end of December 2020 the EU’s Common External Tariff applies, after which the UKs Global Tariff will apply UK-specific tariffs to imported goods. The General Interpretive Rules (GIRs) will continue to provide the legal basis under which goods are classified. The GIRs therefore apply to both the existing EU and new UK nomenclatures. Avocet Clearance have a deep understanding of tariff classification and can assist importers and exporters with any classification issues.

Determining the Customs duty payable for goods entering free circulation

Tariff Classification (along with origin) broadly determine the duty rate applied on imports into the UK. Tariff duty rates are mainly expressed as a percentage of the customs value, the other main determining factors for duty when declaring goods into free circulation are origin and values. Accuracy in all three areas is paramount in building an accurate import or export declaration and ultimately determine the amount of duty paid.

Binding Tariff/ Origin Information Rulings

HMRC also provide binding rulings for both classification and origin. These are called Binding Tariff / Origin Information rulings and are made available to individual importers for specific products. When issued they provide legal surety of coding or origin and offer importers a high degree of customs compliance.

Talk to our clearance experts who can assist in formatting and submitting any applications as may be required.

MEET OUR CUSTOM CLEARANCE SPECIALISTS

James
co-Founder & commercial director

James has 20 years experience working with UK import and export customs declarations across all areas of the tariff. An expert in classification, origin and valuation with a background in commercial importing James brings a comprehensive knowledge in completing accurate customs declarations and enabling smooth custom clearances with HMRC.

holly
co-founder & operations director

Holly has worked in clearance and forwarding for over 20 years, more recently focusing on international trade strategy. Holly oversees the operations structure, staff training and works closely with clients to provide the best solutions.

Claire
consultant

Claire is experienced in completing entries and now helps onboard new clients and manages CHIEF entry testing and setup. Claire also manages our AEO compliant procedures and is responsible for regular entry auditing within our customs software, with a focus on maintaining high compliance levels and therefore reducing client risk.