The following format has been used for labelling tariff lines. I give the four-digit head code (1234) followed by the two pairs of secondary code (56 78) Yes, total eight. The last two digits in a ten-digit European code are for the European Commission’s use. Having collected the customs code 1234 56 78, I generally retrieve the verbose description (“Widgets for the rich and famous”) followed by the customs duty in whatever form it is levied and the customs schedule if there is any possible doubt. This gives a finished attribution along the lines of: “1234 56 78; Widgets for the rich and famous; duty 2.78% ad valorem; schedule CXXIII.”
A brief listing of headline-worthy customs codes alongside EU and UK duty rates for foodstuffs is available for download to paid-up subscribers.
The UK global tariff was released at the latest possible moment during the run-up to Brexit and should be regarded as a source of shame and regret for its architects. The fact that it was released at all is more to do with the fact that it could not reasonably be withheld, for all its shortcomings. The most efficient way of looking up UK customs codes is to visit the gov.uk website and search “customs+tariffs”.
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