TARIC is the EU database of commodity codes, duty rates and non-tariff measures (duty suspensions, quotas, anti-dumping measures, import bans). Measures change during the year and the Combined Nomenclature (CN) is also amended every year from 1 January, so you should check the code and rate before every declaration; for imports into the UK a separate tariff applies, the UK Trade Tariff.
Contents
In brief
- TARIC is the EU integrated tariff: codes, duty rates and trade measures; the data is transmitted daily to the national administrations of EU countries.
- The CN changes every year — Commission Implementing Regulation (EU) 2025/1926 set the 2026 version, applicable from 1 January 2026.
- The UK has its own tariff (UK Trade Tariff) with alerts about changes to codes you choose and Stop Press notices.
- The duty rate is set under the rules applying when the customs debt is incurred, i.e. when the declaration is accepted; a mistake in a declaration can be corrected by applying to amend it.
Where to find current data on codes and rates
For goods entering the EU, the source is TARIC, run by the European Commission. The Commission states that TARIC data is transmitted daily to the national administrations of the Member States. For goods entering Great Britain a separate tariff applies — the UK Trade Tariff. Note that a code from TARIC is not always identical to the code in the UK tariff; how to find the right one is covered in CN Codes 2026 and TARIC: what it is and how to check a code.
Five steps to keep on top of TARIC updates
- Check the code before every declaration. The code used for your last shipment may have changed, or new measures may apply: a quota, a duty suspension or anti-dumping duty.
- Follow tariff changes. In the EU the CN is amended each year by a Commission implementing regulation; the 2026 version (Regulation 2025/1926) was published in the Official Journal on 31 October 2025 and applies from 1 January 2026. In the UK, code changes are announced, among other ways, as Stop Press notices in the UK Trade Tariff.
- Switch on alerts. The UK Trade Tariff lets you subscribe to alerts about changes to commodity codes you choose (Commodity updates) and to Stop Press notices for the tariff chapters you select.
- Run periodic reviews. From time to time check the CN codes used in your declarations, the duty rates, preferences and the completeness of documents; set the frequency according to the scale of your imports and how often the tariff changes for your goods.
- Correct errors promptly. If a code or rate was out of date, see whether you can correct a declaration after filing and keep evidence of due diligence.
Which rate applies if the tariff changes after you file
On release for free circulation the customs debt is incurred when the customs declaration is accepted (Article 77(2) UCC), and the duty is determined under the rules applicable when the debt was incurred (Article 85(1) UCC). A tariff change after acceptance therefore does not alter the rate in that declaration. If an out-of-date code or rate was used, in the EU the declarant may apply to amend the declaration even after release, within three years of its acceptance (Article 173(3) UCC). In the case of underpayment, the customs authority will issue a decision on the arrears together with interest. More: what to do about an error in a customs declaration.
Record-keeping and evidence of due diligence
Under Article 51 of the Union Customs Code, documents and information relating to customs formalities must be kept for at least 3 years (tax rules may require longer). For clearances in the United Kingdom, HMRC guidance says to keep records for 4 years (gov.uk). As evidence of due diligence keep correspondence with the supplier, a dated printout of the tariff code you checked, or an opinion from a customs agent — these are essential during a check.
Working with a customs agency
If you are not sure which code and measures apply to your goods, get in touch — we can help check the classification and plan an import or export declaration on the Poland–UK route.
Sources
- European Commission: TARIC
- European Commission: 2026 version of the Combined Nomenclature
- UK Trade Tariff: Subscribe and manage
- Regulation (EU) No 952/2013 (UCC)
- GOV.UK: Archiving your trade documents
Frequently asked questions
What is TARIC and how often is it updated?
TARIC (the Integrated Tariff of the European Union) is the EU database of commodity codes, duty rates, trade measures and licensing requirements. The European Commission states that TARIC data is transmitted daily to national administrations, and the CN is also amended every year from 1 January — so check the current version before every declaration.
How do I find the correct CN code for my goods?
Look up the correct CN code in the official TARIC database, or apply for Binding Tariff Information (BTI); in the UK the equivalent is an Advance Tariff Ruling (ATaR). Consulting a customs agency is recommended, since incorrect classification can result in duty underpayment or overpayment, or penalties.
What should I do if the TARIC duty rate changes after a declaration has been submitted?
The rate is set under the rules applying when the customs debt is incurred, i.e. when the declaration is accepted (Articles 77(2) and 85(1) UCC), so a later tariff change does not alter it. If an out-of-date rate was used, in the EU you can apply to amend the declaration within three years of its acceptance (Article 173(3) UCC). In the case of underpayment, the authority will issue a decision with interest.
What documents are mandatory for customs clearance between the United Kingdom and Poland?
The required documentation includes: a commercial invoice, a packing list, transport documents (CMR, AWB or B/L), proof of origin (where needed to apply a preference – in EU–UK trade this is the exporter's statement on origin or the importer's knowledge, not an EUR.1 certificate), and any relevant permits or licences. Since Brexit, an ENS safety and security declaration for imports into the UK and an import or export declaration on the EU side are also required.
How often should I check the codes I use in declarations?
Before every declaration, when you introduce a new product, and after any tariff change affecting your goods. In the UK you can subscribe to UK Trade Tariff alerts about changes to codes you choose and to Stop Press notices; in the EU, ongoing cooperation with a customs agency helps.
Related guides
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