For any import or export of goods, you’ll need a commodity code to make your customs declaration when you bring goods in or send goods out of the UK or EU. This includes goods sent to you from abroad.
If you classify your goods correctly you’ll know what rate of duty and import VAT you should pay, and if:
- the duty is suspended
- you need a licence to move your goods
- your goods are covered by:
- the Common Agricultural Policy
- anti-dumping duties
- tariff quotas
