UK Global Online Tariff: look up commodity codes, duty and VAT rates

Choose the commodity code below that best matches your goods to see more information

If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'other'.

There are important notes for classifying your goods shown further down this page

The number following each commodity's description is its commodity code. Level Description
VAT Third country duty Supplementary unit Commodity code
Code Description

Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787 as transposed into UK law. See [2019/1787] for specific coverage.


According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover:
    • (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
    • (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
    • (c) medicaments or other products of Chapter 30.
  • 2. For the purposes of heading 1901:
    • (a) the term ‘groats’ means cereal groats of Chapter 11;
    • (b) the terms ‘flour’ and ‘meal’ mean:
      • (1) cereal flour and meal of Chapter 11, and
      • (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
  • 3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

  • 4. For the purposes of heading 1904 the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional chapter notes

  • 1. Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

  • 2. The expression ‘sweet biscuits’ in heading 1905 31 applies only to products having a water content of not more than 12% by weight and a fat content of not more than 35% by weight (fillings and coatings are not to be taken into consideration in determining these contents).

  • 3. Subheading 1905 20 covers only dry and brittle products.

  • 4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Section notes

In this section the term “pellets` means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Last updated: 6 May 2021 View latest amendments