Understanding Commodity Codes and Additional Codes in Customs Declarations

• Commodity codes and related additional codes are essential for completing import or export declarations.
• The correct commodity code determines data elements, additional data elements, declaration categories, and required permits or approvals.
• Incorrect declarations can result in penalties, rejection, and loss of benefits.
• The commodity code consists of:
• Combined Nomenclature code (first 8 digits)
• TARIC code (digits 9 and 10)
• TARIC additional code (customs additional code)
• National additional code (VAT or excise additional codes)
• The length of the commodity code and the need for additional codes depend on the type of goods and declaration.
• The Combined Nomenclature code (first 8 digits) identifies the goods and determines the Customs Duty rate.
• The TARIC code (digits 9 and 10) provides additional detail and can affect duty and measures applied to goods.
• The TARIC code is only used on import declarations and is required for SPS controlled goods entering a customs warehouse.
• The TARIC additional code is used on import and export declarations when needed.

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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