Introduction to the Tariff

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Contents

What is the Tariff?

What it covers

For further information and advice

Tariff Stop Press Notices

Anti-Dumping Duty measures

Irregular Certificates Form A and EUR1s

 

What is the Tariff?

The Integrated Tariff of the United Kingdom is usually referred to as the Tariff and contains all the information to help you with importing or exporting. It includes references to the relevant laws and regulations.

What it covers

Although the UK version is called the Integrated Tariff of the United Kingdom, the same format is used throughout the EC. Importing and exporting are covered by EC Regulations, so regardless of the country in which you operate, The Tariff equivalent acts as a comprehensive point of reference. Please note that all EC countries have the same commodity codes, duty rates and procedures as the UK.

The Tariff consists of three volumes:

  • Volume 1 contains essential background information for importers and exporters. It covers duty relief schemes, contact addresses for organisations such as Department Of Trade and Industry, Department of Environment, Food and Rural Affairs (formerly MAFF) and Forestry Commission. It also contains an explanation of Excise Duty, Tariff Quotas and many similar topics.
  • Volume 2 contains the 16,000 or so Commodity Codes set out on a chapter-by-chapter basis. It lists duty rates and other directions such as import licensing and preferential duty rates.
  • Volume 3 contains a box-by-box completion guide for import and export entries - the C88 form, the complete list of Customs Procedure Codes (CPCs) for importing and exporting, the Country Codes for the world, lists of UK docks and airports both alphabetically and by their Entry Processing Unit (EPU) numbers and further general information about importing or exporting.

Tariff products are available on an annual subscription. Please see subscription prices below. Each December, a complete Tariff for the coming year is dispatched followed by monthly amendments, which replace existing pages.

Tariff pricing 2014 subscription year

Tariff product


Cost £


Paper copy only


£303


CD-ROM only


£303 + VAT


CD-ROM and paper


£487 + VAT


Online only


£291 + VAT


Online and paper


£487 + VAT


Electronic Tariff


Annual - £491
Quarterly - £861
Monthly - £2000


If you do not wish to obtain your own copy, the Tariff is available in some customs offices and some larger libraries.

Whether or not you own a Tariff, it is essential that you keep up to date with changes in commodity codes, rates of duty and regulations related to your products.

The HM Revenue & Customs (HMRC) Tariff Classification Service (TCS) will provide advice on up to three items for import or export per call. Goods are divided into two categories:

  • electrical, mechanical, medical, food, agricultural and chemical
  • textiles, garments, plastics, ceramics and miscellaneous

For further information and advice

You can buy the Tariff in printed and CD-ROM formats or subscribe to the new online service, from:

TSO (The Stationery Office) Limited, Publications Centre
PO Box 29
Norwich
NR3 1GN

Tel: 0844 4777 414
Fax: 0870 6005533
Email: subscriptions@tso.co.uk
TSO website

GOV.UK has produced a free online Tariff tool.

Tariff Stop Press Notices

A list of Tariff Stop Press Notices for 2014

A list of Tariff Stop Press Notices for 2013

A list of Tariff Stop Press Notices for 2012

Anti-Dumping Duty measures

Anti-Dumping Duty (ADD) is an Import Duty imposed in addition to normal Customs Duty and applies across the EC. It is not UK revenue as such, but is what is known as a 'traditional own resource' of the European Community. The most recently applied measures are available in the ADD area.

Please see the Tarif Integre Communitaire (TARIC) webpage.

Irregular Certificates Form A and EUR1s

Member States’ customs authorities are becoming increasingly aware of Form A and EUR1 certificates which do not meet the legal requirements. In those cases where irregularities have been identified, the European Commission has written to the preference receiving countries concerned reminding them of the legal requirements and their obligations. However, it recognises that in most cases the countries will not be able to immediately resolve the matter of the 'irregular' certificates. Consequently, it has agreed a range of deadlines for the replacement of the documents with certificates that meet the legal requirements. In the meantime, Member States can continue to accept, subject to the satisfaction of all normal conditions, claims to preference which are supported by 'irregular' Forms A or EUR1 Movement certificates.

The table referred to lists details of irregularities identified to date, and the action to be taken by Member States' customs authorities. HMRC urges importers, agents and forwarders to check that they are in possession of a valid certificate which complies with the legal requirements.

Please note that the list is subject to regular change. You are advised to check this on a regular basis as there are likely to be further instances of countries issuing irregular certificates.

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FAQ's

See the Import & Export FAQs if you have any queries.

Useful Links
  • The following external links may also be of relevance:
  • Customs Tariff
  • TARIC
  • Please note HMRC is not responsible for the content of external sites.
Glossary

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