Question
A company has asked me whether there has been a change in commodity codes when exporting food and drink products to the US and Canada.
Can anyone shed any light on this?
Answer
The HMRC Tariff issues monthly updates and annual ones based on UK and / or EU decisions . Without reference to the specific commodity code it would be impossible to tell if that has changed. Please note there is frequently a ‘difference’ in the EU specified commodity code and that used by the US
Visit https://www.gov.uk/trade-tariff/sections
for more specific definition of the commodity code
Howard
Answer
Mr Mercer
I would advise that you check the tariff on a regular basis to ascertain if there have been any changes in the commodity codes. You are now able to view the tariff on line using the following:
https://www.gov.uk/trade-tariff
Further detailed information regarding exporting goods outside the EU can be found on our website by using the following link:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&propertyType=document&resetCT=true&id=HMCE_PROD1_032667
You may find the Export Best Practice Guide particularly helpful
HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus