Finding the right Commodity code in the UK?

Any item imported into the UK has a commodity code (tariff heading) and this must be detailed on the C88 on import.

Although the shipper of the goods is responsible for advising the commodity code and the clearance agent is responsible for completing the import customs clearance, it is the importer who carries the ultimate responsibility to Revenue and Customs of ensuring the commodity code used is the most accurate, regardless of the rate of duty.

To find out which commodity code should be used, go to and enter the relevant information.  Please note that although there used to be a free telephone assistance service, this was removed in 2015.

Maria Narancic from Point to Point Export Services is an independent international trade adviser who assists organisations world wide with their international trade projects, documentation, Documentary Credits and import/export training.  She is based in the United Kingdom.  If you require any further assistance with the matters mentioned above, please do contact us by e-mail on or check out other international trade articles on the Point to Point Export Services website at

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