An HS code (tariff code) is 6 to 10 digits that identify the type of goods, the resulting duty rate, and any additional requirements, such as an IPAFFS certificate for agri-food products. In the United Kingdom, you check it using the Trade Tariff tool on gov.uk, and in the European Union in the TARIC system or through Poland's Binding Tariff Information (BTI/WIT).
Contents
In short — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and checks work
- ✓ How to stay compliant and keep clean records
How to prepare the process and documents
Scope of responsibility between the parties
Minimum data set for the declaration
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How the declaration and checks work
A smooth customs declaration needs the commercial documents to be consistent with the transport data. It's worth introducing a completeness check before the vehicle is even brought in, to avoid unnecessary delays and extra costs.
Operational stages from notification to release
The most common risk points and how to reduce them
How to stay compliant and keep clean records
Official sources - GOV.UK, EC TAXUD and TARIC - are the reference point for every classification of goods and every calculation of customs duties and taxes. Regularly checking for updates to these databases minimises the risk of inconsistencies in your records.
Record-keeping, corrections and evidence of due diligence
Every classification decision should be documented, with a reference to the legal source used. Evidence of due diligence includes: printouts from TARIC or the UK Trade Tariff, correspondence with the customs authorities, Binding Tariff Information (BTI) rulings, and records of internal reviews of the goods' classification.
Working with a customs agency and internal audit
Working with a customs agency on an ongoing basis, together with a cyclical internal audit, lets you check regularly that the HS codes used are correct and eliminate systemic errors before an official inspection happens. It's worth setting up an escalation procedure for goods whose classification is unclear, and documenting every consultation with the customs authority.
Summary
In summary: when it comes to 'HS code - how to check it', what matters most is running the process according to current official guidance, with a clear division of responsibility and every decision documented. This approach limits delays, reduces the number of corrections and makes it easier to defend your records during an inspection. If any requirement is unclear, check the current guidance on GOV.UK or consult an experienced customs agency before submitting a declaration.
Legal basis and sources
- GOV.UK: Making an entry summary declaration
- GOV.UK: Goods Vehicle Movement Service guidance
- EC TAXUD: EU Customs Tariff TARIC
If regulations or system notices are updated, check the current guidance on GOV.UK or KAS before submitting a declaration.
Frequently asked questions
How do you check the HS code of goods being exported to the United Kingdom?
You can verify an HS code in the UK Trade Tariff database (gov.uk/trade-tariff) for imports into the UK, or in TARIC for exports from the EU. You need to enter a description of the goods, or the code if you already know it, and confirm whether the 10-digit UK code matches the EU classification.
What's the difference between an HS code, a CN code, and a TARIC code?
An HS code (6 digits) is the international standard set by the World Customs Organization. A CN code (8 digits) extends HS for EU purposes, and TARIC (10 digits) adds further EU-specific subdivisions. Since Brexit, the United Kingdom uses its own 10-digit Commodity Code, based on the HS structure.
What are the consequences of an incorrect HS code on a customs declaration?
An incorrect classification can result in underpaid or overpaid duty and import VAT, the load being held pending clarification, an administrative penalty, and a customs investigation being opened. If a mistake is found, it's recommended to correct the declaration before any official inspection takes place.
Where do you get Binding Tariff Information (BTI) for an HS code?
In the EU, Binding Tariff Information (BTI) is issued by the national customs authority on application by the importer or exporter. In the UK, the equivalent is an Advance Tariff Ruling, submitted through the HMRC portal. Both rulings are binding for 3 years and protect against the classification being challenged by the customs authority.
How often do HS codes change, and how do you keep track of updates?
HS codes are updated by the World Customs Organization every 5-6 years (the most recent revision: HS 2022). Changes to CN and TARIC codes are published every year in the EU's Official Journal, and changes to UK Commodity Codes are announced by HMRC. It's worth subscribing to notifications from the UK Trade Tariff and the TARIC database, to keep on top of updates as they happen.
Related guides
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