What is an HS Code?
An HS code (Harmonised System code) is a standardised international number used to classify every product that crosses a border. The UK uses a 10-digit version called a commodity code.
Every product you import into the UK must be declared with the correct commodity code. This code determines:
- The rate of import duty you pay
- Whether any trade agreements reduce your rate
- Which licences or certificates are required
- Any import controls or restrictions that apply
Getting the wrong code can mean overpaying duty, underpaying (and facing penalties), or failing customs clearance.
How UK Import Duty Works
When you import goods into the UK, HMRC charges import duty on the customs value (usually the CIF value — cost + insurance + freight).
The rate depends on:
- The commodity code — each HS code has its own rate
- Country of origin — trade agreements can reduce or eliminate duty
- DCTS (Developing Countries) — many developing nations pay 0%
On top of import duty, you also pay Import VAT at 20% on the customs value plus the duty. Most VAT-registered businesses can reclaim this.
LandedHQ calculates the full landed cost — product + freight + duty + VAT — so you know your true cost before you order.
Common UK Import Duty Rates
Rates vary widely by product category. Here are typical standard (MFN) UK duty rates for common imports:
| Category | HS Chapters | Typical Rate |
|---|---|---|
| Clothing & apparel | 61, 62 | 10–12% |
| Footwear | 64 | 3–17% |
| Electronics & tech | 84, 85 | 0–3.7% |
| Furniture | 94 | 0–5.7% |
| Toys & games | 95 | 0% |
| Jewellery | 71 | 2.5–4% |
| Cosmetics | 33 | 0–6.5% |
| Sports equipment | 95 | 0–4.7% |
| Auto parts | 87 | 0–6.5% |
| Tools & hardware | 82, 83 | 1.7–5% |
Rates shown are standard UK MFN rates. Your actual rate depends on country of origin and applicable trade agreements.
UK Trade Agreements & DCTS
The UK has trade agreements with many countries that reduce or eliminate import duty. The most significant for importers are:
- DCTS (Developing Countries Trading Scheme) — 0% duty on most goods from countries including Bangladesh, Cambodia, Ethiopia, Nepal, Myanmar and 30+ others
- UK–India FTA — in negotiation; watch for duty changes on textiles and electronics
- UK–Australia & UK–New Zealand FTAs — reduced rates on many goods
- UK Global Tariff — the standard (MFN) rate that applies to all countries not covered by an agreement, including China and the USA
If you source from a DCTS country, you could save 10–12% duty on clothing alone compared to sourcing from China.