Every product that crosses a UK border must be assigned a commodity code — the number that tells HMRC exactly what it is, what duty rate applies and whether any restrictions exist. Getting it wrong isn't just an admin error. It can mean overpaying duty for years, or triggering an HMRC compliance check.
HS stands for Harmonised System — a global product classification system created and maintained by the World Customs Organisation (WCO). It's used by over 200 countries to categorise traded goods in a consistent way.
The system was created so that "laptop computer" means the same thing at every border in the world, and so that customs authorities can apply the correct rules automatically. Without it, every country would have its own way of describing products, and international trade would be significantly harder to administer.
The core HS system has 6 digits. Countries then extend it for their own purposes — the UK uses 10-digit commodity codes (also called tariff codes or CN codes).
A UK commodity code has 10 digits, grouped into four meaningful segments:
Breaking this down:
Different commodity codes attract very different import duty rates. Two products that look similar to a layperson can be classified differently and attract very different duty. For example:
| Product | Commodity code | UK duty rate |
|---|---|---|
| 6109100010 | Men's cotton T-shirt (knitted) | 12% |
| 6205200010 | Men's cotton shirt (woven) | 12% |
| 6217100000 | Other clothing accessories | 6.3% |
| 8518300090 | Wireless headphones | 0% |
| 8517620000 | Bluetooth transmitting apparatus | 0% |
| 6402199000 | Sports footwear (rubber/plastic) | 16.9% |
| 6404191000 | Sports footwear (textile upper) | 12% |
If you're importing footwear and use 6402 when you should be using 6404 — or vice versa — you're either overpaying duty or underpaying (and potentially facing a post-clearance demand from HMRC).
HMRC's compliance teams routinely check whether importers are using accurate codes. If you've been using an incorrect code — even innocently — you may face:
The rules are clear: the importer is responsible for the accuracy of their commodity code, even if a freight forwarder or customs broker fills in the declaration. If it's wrong, the liability falls on you.
Whether you can claim a preferential (reduced) duty rate under a trade deal depends on both the commodity code and the country of origin. The UK has trade agreements with over 70 countries. If your goods qualify but your code is wrong, you may not get the preferential rate — or you may claim it when you shouldn't.
Start with a description search. Use a tool like LandedHQ's HS Code Lookup or the HMRC Trade Tariff online search. Search using plain language — what the product is, what it's made of, and what it's used for. Avoid using trade names or brand names.
Understand the Chapter hierarchy. The HS system works from general to specific. If you're classifying a plastic chair, you'd start in Chapter 39 (plastics) or Chapter 94 (furniture). Chapter 94 has a specific heading for seats — so furniture wins over the material it's made from. These priority rules are called General Interpretive Rules (GIRs).
Read the chapter and heading notes. The HMRC Trade Tariff includes legal notes for each chapter and heading that define what is and isn't included. These notes are binding — they override your intuition. For example, Chapter 71 covers precious metals and jewellery, but it specifically excludes imitation jewellery from Chapter 39.
Compare at subheading level. Once you're at a 4-digit heading, you work through the subheadings — from broader to more specific — until you find the most accurate match. This is where most classification errors happen. The subheading descriptions are precise and sometimes counterintuitive.
Apply the UK-specific digits. Once you have a 6-digit international code, you extend to the full 10-digit UK commodity code. The HMRC Trade Tariff shows the duty rates, VAT rates and any trade policy measures (quotas, licences, prohibitions) that apply at this level.
Verify with a second source or expert. For high-value or high-volume shipments, consider requesting a Binding Tariff Information (BTI) ruling from HMRC. This gives you a legally binding classification you can use for 3 years — protecting you from compliance challenges on that product.
It's tempting to look at what a competitor or supplier uses and copy it. Don't. Classification depends on the specifics of your product — its composition, construction and intended use. A code that's correct for a similar product may still be wrong for yours.
The HS system generally classifies by function or principal characteristic, not just what something is made of. A steel chair is still classified as furniture (Chapter 94), not as steel articles (Chapter 73). Understanding this hierarchy — and the General Interpretive Rules — is essential.
Import declarations require the full 10-digit commodity code. Using just 6 or 8 digits will be rejected or misclassified by HMRC's Customs Declaration Service (CDS).
If you change your product's specification — a new material, a different function, a new component — your commodity code may need to change too. Review classifications whenever your product evolves.
Your overseas supplier will often include an HS code on commercial invoices. This code is based on their country's export classification system — which uses the same 6-digit international standard but may diverge at digits 7+.
The first 6 digits from your supplier's code are a useful starting point, but you must still verify the full 10-digit UK code yourself. The UK may have subdivisions at digits 7–10 that don't exist in the export country's classification, or the supplier may have used an incorrect code to begin with.
If you import the same product regularly in significant quantities, it may be worth applying for a BTI ruling from HMRC. This is a formal written decision on the correct commodity code for your specific product.
Benefits of a BTI:
BTI applications are made through the HMRC Trade Tariff online service. You'll need to provide detailed product specifications, photos, technical data sheets and samples in some cases.
The HS system is updated every 5 years by the WCO. The last major update (HS 2022) saw thousands of code changes, including new subheadings for electric vehicles, drones and 3D printing materials. If you've been importing the same product for several years, it's worth checking whether your code is still valid.
HMRC also makes annual changes to UK-specific digits (7–10) outside of HS revision cycles. Sign up for HMRC trade tariff updates or use a platform like LandedHQ to get alerts when rates or codes change for your products.
They refer to the same thing in most contexts. "HS code" typically means the 6-digit international code. "Commodity code" or "tariff code" usually means the full country-specific code — 10 digits in the UK. LandedHQ uses the full 10-digit UK commodity code to calculate duty rates.
The UK uses the same classification system for both. However, export declarations to certain destinations may use different code lengths or variants. For UK imports, you always need the full 10-digit commodity code.
Every product is classifiable somewhere in the HS system. The final heading in Chapter 99 acts as a catch-all. If you genuinely can't find your product, the most common reasons are: searching by the wrong term (try material, then function), not reading the chapter notes, or the product spanning multiple descriptions. Using an AI classification tool or asking a customs consultant can help resolve difficult cases.
LandedHQ uses AI to classify your products and look up the correct duty rate from the live HMRC Trade Tariff. Free to start.
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