Commodity codes, explained

If you move goods to or from anywhere in the world, you will need to use a commodity code to classify your   consignment. Here’s what you need to know.



What is a commodity code?

The UK now uses a standardised set of codes, borrowed from the World Trade Organisation (WTO) “Harmonised System”, to classify goods.


These are known as commodity codes.


Commodity codes can contain up to 14 numbers, with each number representing the type of good being transported.


For example, any goods relating to vehicles (other than railway or tramway rolling   stock, and parts and accessories thereof) will come under code “87”.


If that vehicle is a non-motorised bicycle, its code would be “87 12”, as “12” is the commodity code for “Bicycles and other cycles (including delivery tricycles), not motorised”.


The next set of numbers would relate to the type of bicycle, and so on and so forth (see below).


EU and WTO rules


Some products have longer commodity codes than others, depending on what the product is, the materials used, the production method, where it comes from, and where it is going.


The UK uses the standard six-digit format adopted from the World Trade Organisation (WTO) for goods shipped anywhere outside of the EU.


Goods shipped to the EU, however, may need additional classification. This will include two additional digits relating to the Combined Nomenclature (CN) heading and up to six additional digits relating to the Integrated Tariff of the European Communities (TARIC) subheading.


You can use the UK Global Online Tariff: look up commodity codes tool to find your commodity code.


If you’re having problems classifying your goods, get in touch with our expert team for support.


Why do I need a commodity code?


Every customs declaration made in or out of the UK requires a commodity code, as it is used to determine the rate of duty and import VAT which should be paid, if the duty is suspended, whether you need a licence to move the goods, or if your goods are covered by agricultural policy, anti-dumping duties, or tariff quotas.


If you use the wrong commodity code, you may pay the wrong import duty and your goods could be seized at the border.


Get expert advice today


For help and advice classifying your goods, please get in touch with our expert Brexit advisory team.


Accountant Cost in Northampton
By Dexter Stevens • October 29, 2026
Discover accountant costs in Northampton, what affects fees and what accounting packages include. Contact 10CA for a tailored quote.
By Charlie Flockhart • October 28, 2026
The 12 months since the last Budget was delivered have seen significant change. A more challenging global macroeconomic outlook, yet more inflationary pressures...
By Charlie Flockhart • October 5, 2026
According to the latest Hiscox Cyber Readiness Report, almost two in five small businesses in the UK suffered a successful cyber-attack in the last year, with each attack costing an average of £26,650. Globally, cyber incidents cause around 32 hours of operational disruption a year on average. Cyber-attacks are no longer exceptional events, being viewed more as recurring costs, so businesses must prepare themselves financially for the impact. How should you prepare your finances in advance of a cyber-attack? A cyber-attack is slowly and sadly becoming a reality for many SME owners across the UK. To prepare, business owners should assess the potential financial risk a cyber-attack poses and forecast cash flow to ensure their business can survive one. It could also be beneficial to value your data assets to estimate the worth of any lost revenue and recovery expenses. Business owners may also want to keep offline playbooks. These are secure, printed offline copies of critical financial contacts, account numbers and recovery protocols to ensure that your business has key information in the event of a cyber-attack. Additionally, your business should establish strict double-check procedures for unusual payment requests or changes to supplier details to prevent business email compromise. You should also factor cyber insurance premiums into your operational risk management to ensure that you are prepared for any eventuality. What should you do to get your finances back in check after a cyber-attack? Should the worst-case scenario happen, once you are back on track, the first thing you should do is speak with your accountant. Your accountant will help you to calculate the exact monetary value of damaged assets, lost revenue and stolen money so that you know exactly where your business stands. They will then review your financial data and your tax records to establish a baseline for recovery and determine if the business can continue or if restructuring is necessary. Accountants can also help during complex cyber insurance claims by submitting the required evidence to ensure fair financial assessments of the business interruption costs. Once you have received any insurance payments, an accountant can advise on the tax implications.  How can we help? Cyber-attacks are becoming more prevalent for businesses up and down the UK. That is why it is imperative that you receive advice on how you can best prepare your finances in a worst-case scenario. Our team of accountants can help you to prepare your business for a cyber-attack and in the event of a cyber-attack, we can help you pick up the financial pieces. Get in touch with our team for support with preparing your business for a cyber-attack.