TARIC (the Integrated Tariff of the European Union) is the EU's database of commodity codes, duty rates and non-tariff measures, updated by the European Commission practically in real time — changes cover new quotas, duty suspensions, anti-dumping measures or import bans. For an importer, this means that the HS code used in a declaration a few months ago may today require a different rate or an additional document. Below we show where to check the current TARIC versions and how to build this check into the declaration process.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and check are carried out
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Division of responsibility between the parties
Minimum data set for the declaration
Comprehensive customs support on the Poland–UK route is provided by a UK customs agency.
How the declaration and check are carried out
The customs declaration is submitted electronically through dedicated systems (NCTS, CDS, AIS), and the accuracy of the submitted data is verified automatically as well as by official inspectors. Any discrepancy between the commercial document and the declaration can result in clearance being held up and additional costs being charged.
Operational stages from pre-notification to release
The most common risk points and how to reduce them
How to maintain compliance and settlements
Maintaining compliance requires systematic verification of commodity codes in the TARIC database and tracking European Commission and HMRC notifications on changes to rates, trade measures and licensing requirements. Regular internal reviews help detect discrepancies before they become grounds for interest charges or penalties.
Record-keeping, corrections and evidence of due diligence
Every customs document should be kept on file for at least 5 years. If an error is found in a submitted declaration, an application for correction should be filed promptly, along with evidence of due diligence — correspondence with the supplier, an updated TARIC code, or an opinion from a customs agent. This documentation is essential during a check by the tax office or customs and excise authority.
Working with a customs agency and internal audit
Regular cooperation with an experienced customs agency allows procedures to be kept up to date with changes to TARIC and other regulations. An internal audit should cover a review of the CN codes used, verification of duty rates and trade preferences, and an assessment of documentation completeness — it is recommended to carry this out at least once a quarter.
Summary
In summary: in the area of 'TARIC updates', what matters most is running the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections needed and makes it easier to defend your settlements during a check. If any requirement is unclear, check the current guidance from GOV.UK or the European Commission, or consult an experienced customs agency.
Legal basis and sources
- Ministry of Finance: Podatki.gov.pl
- HMRC: Safety and Security ENS API
- GOV.UK: Making an entry summary declaration
If the regulations or system announcements are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
What is TARIC and how often is it updated?
TARIC (the Integrated Tariff of the European Communities) is the EU database containing commodity codes, duty rates, trade measures and licensing requirements. It is updated regularly — sometimes daily — so the current version should be checked on the European Commission's website before every customs declaration.
How do I find the correct CN code for my goods?
The correct CN code (Combined Nomenclature) should be looked up in the official TARIC database, or you can apply for Binding Tariff Information (BTI). Consulting a customs agency is recommended, since incorrect classification can result in duty underpayment, overpayment, or administrative penalties.
What should I do if the TARIC duty rate changes after a declaration has been submitted?
If the rate changed before the date the customs declaration was accepted, and the declaration used an outdated rate, an application for correction or a retrospective notification to the customs authority is required. In the case of underpayment, the customs authority will issue a decision on the arrears together 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), a certificate of origin (where needed to apply a preference), and any relevant permits or licences. Since Brexit, an ENS declaration on the UK side and an import or export declaration on the EU side are also required.
How often should a business review the TARIC codes it uses?
A review of CN codes is recommended at least once a quarter, and every time a new product is placed on the market. Subscribing to European Commission and HMRC alerts, or maintaining ongoing cooperation with a customs agency, makes it much easier to track updates and prevents costly classification errors.
Related guides
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