Commodity codes and tariffs: how they work

Lashed & Secured editorial team · Updated October 2026 · Sources: GOV.UK (HMRC), USITC, European Commission

Every customs declaration needs a commodity code (tariff code). It decides the duty rate, the import VAT and whether a licence is needed, and it feeds into trade statistics. If the code is wrong, you can end up paying the wrong duty, followed by an HMRC bill, penalties and delays.

How the digits work

• First 2 digits (chapter): 84 covers machinery and mechanical appliances.
• First 4 digits (heading): 8426 covers derricks, cranes and mobile lifting frames.
• First 6 digits (HS subheading): 8426 41 covers "other machinery, self-propelled: on tyres" within the crane heading, for example a self-propelled rough-terrain or pick-and-carry crane. A crane permanently mounted on a lorry chassis (a crane lorry or truck-mounted crane) is classified under 8705 10 instead, so check which one your machine is. These six digits are the World Customs Organization's Harmonized System, and they're the same in almost every country.
• 8 digits: what you use for UK export declarations (and the EU Combined Nomenclature).
• 10 digits: what you use for UK import declarations (and the EU TARIC). The US HTS also uses 10 digits (8 tariff digits plus 2 statistical digits).

Only the first 6 digits match between countries. Beyond that, each country has its own codes, so always look up the code in the importing country's tariff.

How to find the right code

1. Start with what the item is, what it's made of and what it's used for. A part is classified by what it is, not by the machine it fits.
2. Search the official tariff, then read the section and chapter notes, which often decide the answer.
3. Check for past rulings and the explanatory notes.
4. If you're still unsure, apply to HMRC for an Advance Tariff Ruling. It's free, legally binding, and normally valid for 3 years.

Commodity codes & tariffs: official links

• UK Integrated Online Tariff (Trade Tariff): UK commodity codes, duty, VAT and measures.
• GOV.UK: Finding commodity codes for imports or exports: HMRC's step-by-step guide.
• GOV.UK: Apply for an Advance Tariff Ruling: get a legally binding code decision from HMRC.
• US Harmonized Tariff Schedule (HTS): US import codes and duty rates (USITC).
• EU TARIC: EU import codes, duties and measures (European Commission).

Related guides

• Importing and exporting from the UK: the basics (EORI, VAT, declarations and agents)
• ATA Carnets and certificates of origin

Guidance only. Classification is your legal responsibility as the declarant or importer. When in doubt, ask a customs broker or get an Advance Tariff Ruling.