In this issue’s question and answer column SITPRO’s Helpdesk Manager, Aileen Prendergast, answers a question about commodity codes.
Q. I have been asked by my customer overseas to put the commodity code for my product on the invoice. What is this and where can I find it?
A. Commodity codes (sometimes called the Tariff Heading) are internationally recognised numeric codes for the classification of goods for customs purposes. The number of digits in the code is usually 10 with the first 6 forming what is known as the Harmonised System. This system has been adopted by over 80% of the world's trading nations and covers about 15,000 products.
The system consists of Chapters (the first 2 digits) Headings (the second 2) and Sub-headings (the third 2). The next two digits are common to the EU and are largely for import purposes and the last two can vary between member states and other countries in the system.
The Customs Tariff Classification Service (tel: 01702 366077) can provide non legally binding only codes by telephone for up to a maximum of 3 items. A written classification decision which is legally binding can also be obtained by contacting the above number in the first instance.
Although listing the commodity code on the export invoice is not mandatory for all countries, SITPRO recommends that it is used on invoices as it enables the products to be identified correctly for customs duty purposes. Exporters can ascertain how much duty will be levied on their product in the destination country by consulting the EU's Market Access Database - http://mkaccdb.eu.int. The Applied Tariffs Database section enables searches to be carried out by using the first 4 digits of the commodity code.
For information on duties levied on imports to the UK, traders can consult the Tariff, a 3 volume publication available on subscription from The Stationary Office (tel: 0870 6005522) or they can contact the HM Revenue & Customs National Advice Service (tel: 0845 010 9000).
Information on classifying your imports or exports can be found in Customs Notice 600, available from the National Advice Service or at www.hmrc.gov.uk (Link to an external site - Disclaimer 
).
If you need help with a trade procedures query, call Aileen at the SITPRO Helpdesk on
020 7215 8150 or email aileen.prendergast@sitpro.org.uk 
.
Return to SITPRO News: Issue 52, Spring 2005