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      How to select the correct Commodity Code – Northern Ireland

      A step-by-step guide using the UK Tariff Tool, including VAT, duties, and Windsor Framework rules.

      Step 1: Understand what a Commodity Code is

      • A Commodity Code is a 10-digit number used to classify goods for customs.
      • It determines:
        • Duty and VAT rates.
        • Any restrictions or licenses.
        • Trade statistics reporting.

      For Northern Ireland, different rules apply depending on whether you’re trading with the EU or non-EU countries due to the Windsor Framework.

      Step 2: Use the UK Integrated Tariff Tool

      Visit the NI Trade Tariff tool:

      How to use:

      • Type your product name into the search bar.
      • Browse the results and click through the categories that match your product.
      • Narrow down to the specific item by following the structure:
        • Chapter (2 digits).
        • Heading (4 digits).
        • Sub-heading (6 digits).
        • Further subdivisions (8–10 digits for import/export control).

      Step 3: Check the Code Matches Your Product

      Make sure:

      • The description precisely matches your item.
      • You are using the correct code based on:
        • Material.
        • Use.
        • Form.
      • Read the "Additional information" and notes under each code.

      Note: Many errors happen here - ensure when choosing it is specific to your product.

      Step 4: Check Duty & VAT Implications

      • Still on the Trade Tariff tool, look at the duty rates for your selected code.
      • Check: 
        • Import duties – these will be specific to the country of origin of the goods, so it is important that detail is known.
        • VAT rate.
        • Quotas or suspensions.
        • Excise duties (if relevant).

      Step 5: Verify Northern Ireland Specific Rules

      Due to the Windsor Framework, the rules differ depending on:

      • From where you're importing:
        • From EU → NI: Usually no customs checks, but still need correct commodity code for VAT/statistics.
        • From GB/non-EU → NI: UK customs rules apply, but under the Windsor Framework, EU tariffs might apply if the goods are "at risk" of moving to the EU.

      In this short video Trade Advisor Christine Murray discusses the importance of commodity codes:

      Need Help?

      • Please use our Live Chat service for further guidance and access to fully funded one-to-one support on how to select the correct commodity code.
      Do you need further help or advice?

      Prepared by the InterTradeIreland Trade Hub Team 

      Article Published: May 2025