Classifying imports and exports

Titel

Publicatiedatum

30/06/2016

Categorie

HMRC notices

Bron

HM Revenue & Customs

Aard

Nummer

Samenvatting

HMRC has recently issued new guidance that stresses the importance of correctly classifying goods. Customs Code Implementing Regulation 2454/93, Article 199 states that importers and / or exporters are legally responsible for the correct Tariff classification of goods, even where they employ an agent to handle customs entries on their behalf.

There are special procedures for classifying imports and / or exports. It is important that goods are classified correctly according to the UK Tariff in order to clear goods through Customs. There are penalties that could be levied if goods are incorrectly classified on a Customs entry and in certain cases goods may be delayed and / or seized.

Some goods (such as those covered by the Common Agricultural Policy of the EU, anti-dumping duties or tariff quotas) are subject to specific controls. All imports or exports must be declared to HM Revenue and Customs (HMRC) using a commodity code. A BTI is a written classification decision, given on request, which is legally binding on all customs administrations within the European Community for up to 6 years from the date of issue.

Why you must classify UK imports and exports

From: HM Revenue & Customs

First published: 22 June 2016

Part of: Classification of goods

Why classifying goods that you’re moving to or from the UK using commodity codes is important.

1. Why you should classify your goods

2. What commodity codes are used for

3. See more like this

Why you should classify your goods

Customs Code Implementing Regulation 2454/93, Article 199 states you, as the importer or exporter, are legally responsible for the correct Tariff classification of your goods, even if you employ an agent to handle your customs entries on your behalf.

Classify goods and commodities to:

· identify what duties and controls apply

· make correct import and export declarations

· make sure correct customs declarations and Intrastat returns are made

Classifying your goods correctly means that you:

· pay the correct amount of duty and VAT

· know if duty is suspended on any of your goods

· know if any preferential duty rates can be applied

· know if you need to obtain an import or export licence for items such as:

· plant and animal products on health and conservation grounds

· firearms

· hazardous materials

· know if excise or anti-dumping duties apply

· avoid paying interest on back-payments for incorrect classification

· avoid seizure of your goods or delays to their movement

Some goods (such as those covered by the Common Agricultural Policy of the EU, anti-dumping duties or tariff quotas) are subject to specific controls.

By correctly classifying these products you’ll know what measures apply to them.

Find out how to classify goods and commodities.

What commodity codes are used for

All imports or exports (including goods sent to the UK from abroad) must be declared to HM Revenue and Customs (HMRC) using a commodity code.

HMRC use commodity codes in the UK Trade Tariff to classify individual products.

Commodity codes are also used on import and export declarations and Intrastat returns.

Other government departments also rely on Tariff classification for licences and other documents.

Published: 22 June 2016

From: HM Revenue & Customs

Part of: Classification of goods

Contents

Why you should classify your goods

What commodity codes are used for