Customs tariffs on imports

If your inquiry concerns any matter other than EU/UK customs tariffs on industrial products it should be addressed to: dti.enquiries@dti.gsi.gov.uk or Tel. 020 7215 5000

Customs tariffs are duties charged on goods at the time of importation into the United Kingdom or a Member State of the EU.

The European Community Common Customs Tariff (CCT)

The EU is a customs union. Member States charge a common tariff on goods from outside the EU. Thereafter, those goods can circulate freely within the rest of the EU without any liability to pay further customs duties when they move from one Member State to another.  However, the goods might be subject to other local charges in a Member State such as excise duty and VAT.

The CCT is published annually in the Official Journal of the European Communities, L Series. The CCT for 2004 was published as Commission Regulation (EC) No. 1789/2003. L291, volume 46 of 30 October 2003 priced at 86.50 EUR. The CCT is also available on CD-ROM. Both the OJ and the CD-ROM can be ordered from the Stationery Office Bookshops. The Official Journals in question can be viewed in most major reference libraries.

Her Majesty's Customs & Excise Integrated Tariff of the United Kingdom

This Tariff, published as three volumes, is based on the CCT. It also sets out general information on tariffs, both full and preferential (see below), and similar measures affecting the import, export and transit of goods; the valuation of goods for import duty purposes; VAT and excise duties. The UK version of the CCT has legal force only where national requirements are concerned. Where the two texts vary the CCT represents the legal position. For those wishing to subscribe the H.M. Customs & Excise Tariff is available from the Stationery Office (020 7873 0011). The annual subscription is around £200. The Tariff is also available on CD-ROM. Alternatively the Tariff can be viewed in Excise and Inland Customs Advice Centres (EICs) which are listed in local telephone directories.

Customs Notices giving guidance to importers are also available free of charge from the EICs. Alternatively most notices can be viewed on website www.hmce.gov.uk

Harmonised Commodity Description and Coding System (HS)

It is the legal responsibility of the importer or exporter to classify goods in accordance with the HS.

The CCT is based on this internationally agreed system of classification. Any enquiry about tariffs will be facilitated if the enquirer knows the commodity code for the goods in question, preferably at eight-digit level. To obtain advice on classification please contact HMC&E's Tariff Classification Enquiry Helpline on 01702 36 6077. Alternatively you may send your enquiry by e-mail to

Classification.tso@hmce.gsi.gov.uk

Preferential rates

Preferential rates, providing for elimination or partial elimination of the full rate, apply in the context of preferential or free-trade agreements which the EU has entered into with third countries or groupings of third countries. To qualify for preferential treatment the goods must meet the relevant origin rules. Further information on such rules is available on the DTI website.

Departmental responsibilities

HMC&E is responsible for interpreting the HS, exercising control over imports and exports, and administering tariff related measures on behalf of other Government departments. As a general rule, therefore, questions concerning the day-to-day administration of tariff matters should be addressed to HMC&E at: enquiries.lon@hmce.gsi.gov.uk

The Department of Trade and Industry has overall responsibility for international trade policy. This encompasses tariff matters dealt within the context of past GATT and future WTO rounds of multilateral negotiations on trade.

The Department of the Environment, Food and Rural Affairs (DEFRA) is responsible for all tariff matters affecting the Common Agricultural Policy. As such DEFRA handles questions on import duties, quotas and suspensions in the agricultural sector and export refunds. Enquiries should therefore be made direct to DEFRA tel 020 7238 6000 or where appropriate the Intervention Board at Reading tel 0118 958 3626. DEFRA can also be contacted by e-mail at: helpline@defra.gov.uk

Third-country tariff rates

Some information is readily available from the British Trade Partners internet site. Enquiries may also find it beneficial to make a direct approach through the commercial sections of embassies.

Tariff information on the Internet

Information on tariffs is increasingly available on the world-wide web. Sites include: the EU Market Access Database, which provides both applied and bound rates for a growing number of countries, and the World Trade Organisation website.

Further Information

For additional advice specifically on EU tariffs for industrial products (HS Chapters 25 to 97) please contact the Department's Europe and World Trade Directorate, Bay 313, Kingsgate House, 66-74 Victoria Street, London SW1E 6SW.

Contact: Colin Wray
Tel: 020 7215 4557
Fax: 020 7215 4249
E-mailcolin.wray@dti.gsi.gov.uk

Last revised on  26 April 2004