UK Commodity Codes Explained: How 10-Digit Codes Determine Your Duty Rate

The Code That Controls Your Import Costs

Every country requires products to be classified under a commodity code system built on the international Harmonised System. In the UK specifically, every product imported must be declared under a 10-digit commodity code. This single number determines how much customs duty you pay, what VAT rate applies, whether you need an import licence, and whether any trade remedy measures affect your goods.

Understanding how these codes work gives you a significant advantage as an importer. It allows you to verify classifications, challenge incorrect assessments, identify duty-saving opportunities, and ensure compliance with UK customs regulations.

The Building Blocks: From International to National

UK commodity codes are not invented from scratch. They are built up from an international framework, with each layer adding more specificity:

Layer 1: The Harmonised System (HS) — 6 Digits

The foundation is the Harmonised System, maintained by the World Customs Organization. The HS provides the first 6 digits and is used by virtually every country in the world.

• Digits 1-2: The chapter (97 chapters covering all traded goods)
• Digits 3-4: The heading within that chapter
• Digits 5-6: The subheading, providing further detail

The 6-digit HS code is the same whether you are importing into the UK, the US, Japan, or Brazil. This is the common language of international trade classification.

Layer 2: The Combined Nomenclature (CN) — 8 Digits

The Combined Nomenclature adds digits 7 and 8. Originally developed by the EU for tariff and statistical purposes, the UK retained this structure after Brexit.

These two additional digits provide further product detail needed for applying specific tariff rates. For example, the HS code might cover "cotton T-shirts" broadly, while the CN digits distinguish between different weight categories or construction types.

Layer 3: The TARIC (EU Legacy) and UK Additions — 10 Digits

Digits 9 and 10 are the UK's own additions (previously aligned with the EU's TARIC codes). These final digits may reflect:

• Specific UK tariff measures or duty suspensions
• Quota references
• Licensing requirements
• Trade remedy measures (anti-dumping or countervailing duties)
• Specific statistical tracking needs

In many cases, digits 9 and 10 are simply "00" — meaning no additional UK-specific subdivision exists at that level. But when they are not "00", they carry important regulatory implications.

Walking Through a Real Product: Step by Step

Let us classify a practical example — a men's cotton T-shirt — through all 10 digits to see how each layer narrows the classification.

Starting Point: What Is the Product?

• A men's T-shirt
• Made of 100% knitted cotton
• Standard garment, not specialised workwear or sportswear

Chapter Level (2 Digits): 61

We start with the broadest classification. The product is clothing, and it is knitted (not woven). The HS organises textiles and clothing across several chapters:

• Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted
• Chapter 62: Articles of apparel and clothing accessories, not knitted or crocheted (i.e., woven)

Since our T-shirt is knitted, it falls in Chapter 61.

Heading Level (4 Digits): 6109

Within Chapter 61, we look for the heading that best describes T-shirts:

• 6101: Men's overcoats, jackets (knitted)
• 6104: Women's suits, dresses, skirts (knitted)
• 6105: Men's shirts (knitted)
• 6109: T-shirts, singlets, and other vests (knitted)
• 6110: Jerseys, pullovers, cardigans (knitted)

Heading 6109 specifically covers T-shirts.

Subheading Level (6 Digits): 6109.10

The subheadings under 6109 differentiate by material:

• 6109.10: Of cotton
• 6109.90: Of other textile materials

Our cotton T-shirt falls under 6109.10.

CN Level (8 Digits): 6109.10.00

At the CN level, we check for further subdivisions of cotton T-shirts. In this case, the CN does not subdivide further, so the code is 6109.10.00.

UK Commodity Code (10 Digits): 6109.10.00.10

The final two digits distinguish:

• 6109.10.00.10: Men's or boys'
• 6109.10.00.20: Women's or girls'

Our men's cotton T-shirt is classified under 6109.10.00.10.

What This Code Determines

For commodity code 6109.10.00.10, the UK Trade Tariff tells us:

The difference between the MFN rate (12%) and the preferential rate (0%) illustrates why correct classification and origin documentation matter — they can eliminate the duty entirely. Learn more about how UK trade agreements can reduce your import duty.

How Each Level Affects Your Costs

The Duty Rate

The most direct financial impact. The full 10-digit code maps to a specific duty rate (or rates, if preferential tariffs apply). Even small differences in classification can result in different rates:

• 6109.10.00.10 (cotton T-shirts): 12% MFN
• 6110.20.91.00 (cotton pullovers, lightweight): 12% MFN
• 6114.20.00.00 (other knitted cotton garments): 12% MFN
• 6115.96.91.00 (cotton stockings and socks): 12% MFN

In this case, rates are similar across categories. But in other chapters, the difference between closely related codes can be dramatic — from 0% to over 15%.

The VAT Rate

Most goods imported into the UK are subject to 20% standard-rate VAT. However, certain commodity codes qualify for the reduced rate (5%) or the zero rate (0%):

• Children's clothing and footwear: 0% VAT
• Books and printed publications: 0% VAT
• Certain food products: 0% VAT
• Domestic fuel and power: 5% VAT
• Cycle helmets and child car seats: 0% VAT

If your product falls on the boundary between a zero-rated and standard-rated classification, the 10-digit code determines which VAT treatment applies.

Trade Remedy Measures

Some commodity codes are subject to additional duties beyond the standard tariff rate. These include:

• Anti-dumping duties — imposed on specific products from specific countries when they are sold below fair market value (e.g., certain steel products from China, ceramics from China)
• Countervailing duties — imposed to offset subsidies provided by foreign governments
• Safeguard measures — temporary duties imposed to protect UK industries from sudden surges in imports

These measures are applied at the 10-digit commodity code level and are specific to certain countries of origin. Your commodity code determines whether your goods are caught by these measures.

Import Licensing and Certificates

Certain commodity codes trigger requirements for:

• CITES permits — for products derived from endangered species
• Import licences — for certain agricultural products, textiles (from some origins), firearms, and controlled goods
• Health and safety certificates — for food, animal products, plants
• Conformity assessments — UKCA marking requirements for electronics, machinery, toys, medical devices

The 10-digit code is what customs systems use to flag these requirements. A product classified under a code that requires a licence will not be released until the licence is presented.

HS vs CN vs TARIC vs UK Commodity Code: The Differences

Before Brexit, the UK used TARIC codes directly. Since 1 January 2021, the UK maintains its own 10-digit system. While the first 6 digits remain aligned with the international HS, and the 7th and 8th digits largely follow the CN structure, the 9th and 10th digits may now differ from the EU's TARIC codes.

This means that a 10-digit code used for EU imports may not be valid for UK imports, and vice versa. Always verify the full 10-digit code against the UK Trade Tariff specifically.

Practical Tips for Working with Commodity Codes

1. Always Declare the Full 10 Digits

Customs declarations via CDS require the full 10-digit commodity code. A 6-digit HS code is not sufficient and will be rejected.

2. Use the UK Trade Tariff, Not the EU TARIC

If you previously imported via the EU, make sure you are now checking codes against the UK system. Some codes have diverged. Use the HS Code Lookup on LandedCost.co to search UK-specific codes.

3. Check All Measures, Not Just the Duty Rate

When you look up a commodity code, review the full list of measures: duty rate, VAT, trade remedies, licensing requirements, and any conditions or restrictions. The duty rate alone does not give you the complete picture.

4. Watch for Updates

Commodity codes change. The WCO revises the HS every five years (the most recent being HS 2022), and the UK can update its national digits at any time. If a code you have been using suddenly does not work, check whether it has been superseded.

5. Keep Records of Your Classification Decisions

HMRC expects importers to demonstrate reasonable care in classification. Document your reasoning: what the product is, what materials it is made of, how it functions, and why you chose the specific code. This protects you in the event of an audit.

Use Your Commodity Code to Calculate Import Duty and Landed Cost

The 10-digit commodity code is not just administrative paperwork. It is the single most important factor in determining your import costs and compliance obligations. A thorough understanding of how these codes work empowers you to classify correctly, claim every preference you are entitled to, and avoid costly errors.

Look up your code with the HS Code Lookup, then use the Import Calculator to see how it affects your full landed cost. Take the time to learn the structure, verify your codes, and review them regularly. Your bottom line depends on it.

Related guides: Learn how to find the correct HS code for any product you import, and understand the consequences of getting it wrong in Wrong HS Code on Your Import?. For a complete view of customs duty rates UK 2026, see our UK Import Duty Rates guide.