Where can I look up tariffs?

The UK Trade Tariff Tool can help you to find the correct commodity code for your imports or exports. The tool however should be used with caution as identifying the wrong code risks paying the wrong tariff, costly delays at the border or even goods being blocked from entering the EU. 

If you are unsure which commodity code best fits your product, HMRC are best placed to offer the necessary advice. Contact details are provided in this government guidance.

Once the correct commodity code has been identified, the UK Trade Tariff Tool lists the VAT and tariff applicable to that commodity code. More information on how to use the UK Trade Tariff Tool can be found here.

To access commodity code and tariff information for your exports to the EU after 1 January 2021, UK businesses are advised to use the EU’s TARIC tool.

If you are a member of a trade association, they may also be able to offer guidance.

N. Ireland

Please note that some of these measures may be subject to change and that further details are continuing to emerge in what is a complex and novel area.

On the 3rd March 2021, the UK government made a unilateral decision to exempt British firms from some bureaucracy when shipping food to Northern Ireland as part of the authorised trader scheme/ Scheme for Temporary Agri-food Movements to Northern Ireland (STAMNI). This decision extends the deadline to the previously agreed grace period to 1 October 2021. There are also temporary operational easements to allow the movement of plants and plant products with soil attached and washed agricultural machinery.

Under the terms of the UK’s Withdrawal Agreement from the EU, future arrangements relating to Northern Ireland were set out in a separate Protocol which is independent of the main Trade and Cooperation Agreement which has now been reached.

In essence these provide for Northern Ireland to have continued access to the EU Single Market and Customs Union, while remaining within the UK customs territory.

As a consequence of this, special rules will now apply to trade between GB and NI, details of which are set out in a UK Government Command Paper reflecting decisions taken in December 2020 by the Joint Committee set up under the Protocol.

In effect, goods moved from GB to NI will in future be regarded as entering the EU and subject to the generality of requirements applicable to all third country trade. Goods moved from NI to GB will, however, have unfettered access to the rest of the UK market.

This necessitates the introduction of a number of new procedures, some of which benefit from limited ‘grace periods’ to allow for adaptation to take place.

The main requirements are set out in Defra’s GB to NI Trader Showcase. This covers temporary arrangements for facilitating sales of goods to final consumers through retail channels (see also Moving Goods into out of or through Northern Ireland from 1/1/21) as well as a UK Trader Scheme allowing businesses to register for exemption from potential tariff liabilities, for example in respect of goods not meeting the Rules of Origin requirements in the main Trade and Cooperation Agreement.

A new Trader Support Service has also been put in place to provide assistance to companies in meeting these new requirements, particularly in respect of customs declarations.

The Movement Assistance Scheme has also been established to provide support for the movement of agri-food goods from GB to NI, including covering the cost of health certification and organic certificates.

The Department of Agriculture, Environment and Rural Affairs for Northern Ireland (Daera) has also issued a Compliance Protocol in relation to SPS and other regulatory checks.