On 1 January 2022, the UK introduced its 2022 Integrated Tariff. This incorporates the World Customs Organization (WCO)’s changes to the Harmonized System nomenclature.

The WCO’s Harmonized System classifies commodities into six-digit codes and these codes are incorporated into the commodity codes set by national governments around the world.

Visit gov.uk to review the new 2022 commodity codes and check if your regularly used commodity codes have changed.

How could this impact you?

  • You need to use the correct commodity code from the 2022 Integrated Tariff for any movements or declarations created after 1 January 2022
  • If you’re bringing goods into Northern Ireland from outside the UK or EU and your goods are not ‘at risk’ of onward movement to the EU, then the UK Integrated Online Tariff will apply for the applicable duty calculations
  • If your goods are ‘at risk’ of onward movement to the EU, then the Northern Ireland Online Tariff will apply for the applicable duty calculations
  • Where there are specific tariff measures associated with the goods, the requirements of both the UK Integrated Online Tariff and the Northern Ireland Online Tariff will apply and must be met
  • For any supplementary declarations, you should use the commodity code valid on the date of movement
    • Use the date look-up option on the Northern Ireland Online Tariff to review commodity codes valid for past dates
    • You can do this by either adjusting the ‘Date of Import’ (from the main search page) or the ‘Date of Trade’ (from the chapter, heading, or commodity overview pages) to the relevant date

For help, please call the TSS Contact Centre on 0800 060 8888.