Guide
Commodity Code Lookup UK
A commodity code lookup is the first step in a useful duty estimate. The UK import code tells the tariff which goods you are declaring.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
What a lookup can and cannot do
Search results can narrow down likely codes, but the importer still needs to check materials, function, use and product details.
The wrong code can change duty, VAT warnings, licence checks and measure conditions.
How to use a code in the calculator
Once you have a likely 10-digit import code, add it to the calculator with origin, value and shipping.
If the official tariff has several close options, run scenarios or get classification help before committing to a quote.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Stuffed toys from China
Commodity 9503004100; origin China
- Goods value
- £10,000.00
- Freight
- £700.00
- Insurance
- £100.00
- Customs value
- £10,800.00
- Duty basis
- MFN illustrative fallback at 4%
- Duty
- £432.00
- VAT base
- £11,352.00
- Import VAT
- £2,270.40
- Landed cost
- £13,622.40
Illustrative example using current/fallback toy data. VAT base includes duty and incidental expenses in this example.
Network equipment from the USA
Commodity 8517620000; origin United States
- Goods value
- £1,200.00
- Freight
- £120.00
- Insurance
- £20.00
- Customs value
- £1,340.00
- Duty basis
- Illustrative scenario; confirm the current tariff at 0%
- Duty
- £0.00
- VAT base
- £1,340.00
- Import VAT
- £268.00
- Landed cost
- £1,608.00
Example for an electronics-style import. Duty can be low or zero for some electronics, but import VAT can still be material.
FAQs
Is a commodity code the same as an HS code?
They are related. HS codes provide the international base, but UK import declarations use more detailed UK commodity codes.
Can I rely on my supplier's code?
Use it as a clue, then check the UK tariff. Supplier codes may be for another country or may not include the full UK import detail.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Official sources
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.