UK Commodity Code Lookup — Find Your Tariff Code

What Is a Commodity Code?

A commodity code is a universal term for the tariff classification number assigned to goods in international trade. Every product that crosses a border must be classified under the correct code so that customs authorities can determine the applicable duty rate, VAT, trade policy measures, and regulatory requirements. The term “commodity code” is most commonly used in the UK, while the EU typically refers to “CN codes” or “TARIC codes” and the US uses “HTS codes.”

All modern commodity codes are built on the Harmonized System (HS), a standardised 6-digit nomenclature used by over 200 countries. Each jurisdiction then extends the HS with additional digits to capture national or regional trade measures. In the European Union, the 8-digit CN Code and the 10-digit TARIC code add EU-specific detail. In the United Kingdom, HMRC uses a 10-digit UK Commodity Code that has been independently managed since 1 January 2021.

Regardless of the name or digit count, every commodity code traces back to the same HS foundation. If you know the first 6 digits of your product's code, you can determine the correct national extension in any country's tariff schedule. However, since Brexit, the UK and EU extensions can and do differ — you must verify the full code in the correct system for your destination country.

UK Trade Tariff vs EU CN Codes — Key Differences After Brexit

Before Brexit, the United Kingdom used the same CN and TARIC codes as the rest of the EU. Since 1 January 2021, the UK maintains its own independent commodity code system managed by HMRC. This is one of the most significant practical impacts of Brexit for businesses engaged in UK-EU trade. While both systems still share the same HS base (first 6 digits), they have started to diverge at the national extension level:

The UK-EU Trade and Cooperation Agreement (TCA) provides for zero-tariff, zero-quota trade between the UK and EU for goods that meet the relevant rules of origin. However, businesses must prove that their goods qualify by demonstrating sufficient processing or local content. The specific rules of origin vary by commodity code and can be complex, particularly for products with components sourced from third countries.

For businesses trading between the EU and UK, it is essential to check commodity codes in both systems. While codes are still largely similar for most products, divergences are increasing as each jurisdiction adapts its tariff schedule independently. Using the wrong code can result in incorrect duty payments, penalties, and clearance delays at the border.

Commodity Codes Around the World

The table below compares the commodity code systems used by major jurisdictions. Each one builds on the international HS base with its own extensions:

Rules of Origin Under the UK-EU TCA

The UK-EU Trade and Cooperation Agreement (TCA) allows for zero-tariff trade, but only for goods that meet the agreement's rules of origin. This is one of the most complex aspects of post-Brexit trade. The key concepts are:

• Wholly obtained goods — products entirely grown, extracted, or manufactured in the UK or EU (e.g., UK-farmed beef, Scottish whisky distilled from UK-grown barley).
• Sufficiently processed goods — products that include third-country components but have undergone sufficient processing in the UK or EU. The specific processing requirements vary by commodity code and are listed in the TCA's Annex ORIG-2.
• Cumulation — the TCA allows bilateral cumulation, meaning EU and UK content can be combined when determining origin. This is critical for supply chains that span both the UK and EU.
• Proof of origin — exporters must provide a “statement on origin” on the commercial invoice or other trade document to claim preferential tariff treatment. No separate certificate is required.

If goods do not meet the rules of origin, the UK Global Tariff (UKGT) rate applies instead of the zero preferential rate. For some products, this can mean a significant duty charge. Always verify origin eligibility before claiming preferential treatment.

Commodity Code Examples — UK Focus

Below are examples of commodity codes for products commonly traded with the UK, showing codes and approximate duty rates:

Note: UK duty rates under the UKGT may differ from EU rates. Agricultural products like cheese often carry specific duties (per kilogram) rather than ad valorem rates. The UK has negotiated its own free trade agreements post-Brexit (e.g., with Australia, New Zealand, Japan continuation), which affect preferential rates independently of EU agreements. Always verify current rates in the Customs Tariff or the UK Trade Tariff on gov.uk.

How to Find Your Commodity Code

Finding the right commodity code requires a clear description of your product — its material composition, function, intended use, and form of presentation. On Celna24.com we provide several tools to help with EU tariff classification, which shares the same HS base as the UK system:

For UK-specific codes and duty rates, also consult the UK Trade Tariff on gov.uk. If you need legal certainty, you can apply for an Advance Tariff Ruling (ATR) from HMRC in the UK, or a Binding Tariff Information (BTI) from a customs authority in the EU. Read more about the classification process on our Tariff Classification guide.

Why Commodity Codes Matter for Your Business

Commodity codes are not just an administrative formality. They are the foundation of international trade regulation. The code you assign to your goods directly determines:

• Duty rates — the percentage or specific duty charged on import, including any preferential rates under free trade agreements such as the UK-EU TCA
• VAT rates — some products qualify for reduced or zero VAT depending on their commodity code (e.g., children's clothing, food products)
• Trade policy measures — anti-dumping duties, countervailing duties, safeguard measures, and tariff quotas are all tied to specific commodity codes
• Rules of origin eligibility — preferential origin criteria differ by product and are defined at the commodity code level in every free trade agreement
• Licensing and compliance — certain goods require import or export licences (dual-use goods, firearms, pharmaceuticals, controlled chemicals)
• Statistical reporting — trade statistics rely on commodity codes for accurate data collection

Related Topics

• CN Code — the 8-digit EU Combined Nomenclature
• HS Code Guide — the international 6-digit Harmonized System
• TARIC Guide — the 10-digit EU Integrated Tariff
• Tariff Classification — step-by-step guide with General Interpretive Rules