How to find and check a commodity, HS, CN or TARIC code

1. Why the code matters

Classification can affect:

• customs duty and import VAT;
• preferential rates or quotas based on origin;
• licences, permits and document codes;
• product restrictions or controls;
• trade remedies such as anti-dumping measures;
• declaration data and units of measure;
• product compliance questions; and
• the accuracy of your landed-cost model.

HMRC explains that a commodity code describes a specific product and is used to work out duty, import VAT, taxes and possible preferential rates. The tool can also reveal licences, quotas and other measures. The code is therefore not just a number for the freight forwarder.

2. HS, commodity, CN and TARIC in plain English

These terms overlap, but they are not interchangeable in every context.

HS code

The Harmonized System is the international classification structure maintained by the World Customs Organization. The first six digits are used internationally, but countries and customs unions can add their own detail and measures.

Commodity code

“Commodity code” is the everyday UK term for the code used in an import or export declaration. The UK system contains more detail than the international six-digit level and attaches UK measures and declaration requirements.

CN code

The Combined Nomenclature is the EU's classification system built on the HS structure. It adds EU-specific subdivisions and is used for EU tariff and statistical purposes.

TARIC

TARIC is the EU's integrated tariff database. It combines the tariff classification with measures such as duty, preferences, quotas, suspensions and trade-policy requirements. The exact output depends on the product, origin, destination and date.

The practical rule is simple: research the system used by the importing territory. Do not stop at a six-digit supplier suggestion when the destination tool expects more detail.

3. Collect product facts before opening a tariff tool

A vague product description creates a vague search. Gather a fact pack first.

Ask the supplier for missing facts in writing. “It is a plastic accessory” is not enough if the intended use, construction and primary function decide the candidate headings.

4. Search the UK Trade Tariff and record the path

For a UK import, start with the GOV.UK Trade Tariff and HMRC's commodity-code guidance.

Use this sequence:

1. Describe the product by function and material rather than by brand name.
2. Search broad terms to identify possible chapters or headings.
3. Read the heading text, section notes, chapter notes and exclusions.
4. Narrow the search using construction, composition, intended use and completeness.
5. Check the full destination-specific code and the measures attached to it.
6. Check the origin and any preference, quota or trade remedy conditions.
7. Record why the selected candidate fits better than the alternatives.
8. Save the source URL, result, date and screenshots or PDF evidence.

Do not choose the first result that contains the product's marketing name. The tariff is organised around legal and technical descriptions, not the language used on a marketplace listing.

Read notes and exclusions

The code line is only part of the answer. Read the notes that define or exclude goods from the heading. A heading can appear to fit until a chapter note moves a material or a specific-use product elsewhere.

If the page shows a licence, measure, additional code or document requirement, copy it into the research record. The classification decision is not complete when a number appears in the search box.

5. Research an EU destination with TARIC or Access2Markets

For an EU import, identify the Member State of import and the product's non-EU origin. Use the relevant EU tariff tool and Access2Markets to check:

• the CN or TARIC classification;
• conventional duty and any preference;
• quotas or suspensions;
• import formalities and documents;
• product-specific restrictions; and
• origin evidence needed for a preferential claim.

The EU's customs guidance is a useful route into the process. The result still needs to be checked for the exact goods, origin, destination, procedure and date.

Do not assume that a code found for an EU country automatically answers every UK question, or that an old EU code remains correct after a product change. Keep separate records for separate importing territories.

6. Compare candidate codes instead of forcing one answer

When two headings look plausible, write down the reason for each. This is more reliable than asking a search engine which one sounds best.

Your record should answer:

• What is the product's principal function?
• Which material or component drives the classification?
• Is it a complete item, set, part or unfinished good?
• Does the legal note or exclusion change the result?
• Does the origin or destination trigger another measure?
• What fact would change the chosen candidate?

If the answer depends on an unresolved product fact, the classification is unresolved.

7. Worked hypothetical example without asserting a code

Imagine a supplier offers a “travel bottle sleeve”. The item is a complete carry accessory with:

• an outer woven textile;
• a foam layer;
• a rigid plastic insert;
• a zip closure;
• a handle; and
• a stated purpose of protecting and carrying one reusable bottle.

The supplier provides a six-digit HS suggestion used on a previous export. That is a lead.

The buyer should record at least two candidate routes:

1. a heading driven primarily by the article's use as a carrying accessory; and
2. a heading driven primarily by the construction or material.

The buyer then checks the tariff notes, the treatment of composite goods, whether the item is considered a container or another accessory, and the destination-specific extensions. The buyer does not publish a code from this article because the actual classification would require the exact product facts and authority decision.

The useful output is the reasoning record:

This is what a defensible starting point looks like. It is not a binding classification.

8. Keep a classification research record

Use one row per candidate or confirmed working code.

Save the product specification alongside the record. If the material, function, packaging or destination changes, reopen the classification review.

9. Check origin and measures after classification

Classification is not the whole import answer. Once you have a candidate code, check:

• non-preferential origin rules;
• preference documents and origin statements;
• tariff quotas or suspensions;
• anti-dumping, countervailing or safeguard measures;
• licences and import authorisations;
• product-specific controls; and
• data or document codes required on the declaration.

Do not claim a preferential rate because the supplier says the goods are “made in” a country. Origin evidence and the applicable agreement need to support the claim.

The landed-cost guide should reference the confirmed or ranged duty input. The customs value and import VAT guide explains where the code and origin assumption enter the calculation.

10. Formal decisions and professional escalation

Ask a customs specialist or the relevant authority about a formal classification decision when:

• two candidate codes produce materially different duty or import conditions;
• the goods are composite, multifunctional, unfinished or a set;
• a licence, restriction, quota or trade remedy may apply;
• the product is regulated, excisable or safety-sensitive;
• a related product was previously classified differently;
• a supplier or broker will not explain a conflicting code; or
• the order value makes a wrong classification expensive to reverse.

The European Commission publishes Binding Tariff Information guidance in its Union Customs Code materials. Ask about the relevant formal process for the EU import and whether the product facts and applicant are suitable. Do not describe a private broker opinion as a binding decision.

For the UK, use HMRC's classification guidance and ask about the appropriate formal or professional route for the goods. The answer should be recorded with the product version, jurisdiction and date.

11. Stop rules

Pause the landed-cost or order decision when:

• the product description is too vague to distinguish candidate headings;
• the supplier's code is the only evidence;
• the destination-specific extension or measure has not been checked;
• the origin preference lacks supporting evidence;
• the code changes a licence, restriction or trade-remedy question;
• a product change invalidates the old record; or
• the broker's estimate conflicts with the official tool and no owner is resolving it.

An unresolved code can be modelled as a range for an early commercial screen. It should not be treated as confirmed for a declaration, customer promise or regulated-product launch.

12. Feed the result into the wider model

Once a working or confirmed code exists:

1. copy the code and source date into the landed-cost workbook;
2. copy the duty measure and origin assumption into the customs-value sequence;
3. check the import VAT and other tax inputs;
4. add any licence, testing or compliance cost the measure creates; and
5. update the product evidence folder and purchase-order decision.

The import-cost mistakes guide can help test whether a missing code, origin or measure has distorted the margin. The product-compliance scope should be reviewed if the classification reveals a regulated or restricted product path.

13. The practical conclusion

Research a commodity code as an evidence trail:

1. collect technical product facts;
2. search the importing territory's official tool;
3. read headings, notes, exclusions and measures;
4. compare candidate codes and record the rationale;
5. check origin and destination treatment;
6. save the source, date and evidence; and
7. escalate before commitment when the result is material or uncertain.

The best classification record is not the one with the most confident-looking number. It is the one that another person can reproduce, challenge and update when the product or route changes.