01. Live animals.

02. Meat and edible meat offal.

03. Fish and Crustaceans, molluscs and other aquatic invertebrates.

04. Dairy products; Birds’ eggs; Natural honey; edible products or animal origin, not elsewhere specified or included.

05. Products of animal origin, not elsewhere specified or included.

06. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

07. Edible vegetables and certain roots and tubers

08. Edible fruit and nuts; Peel of citrus fruit or melons.

09. Coffee, Tea, Mate and Spices.

10. Cereals.

11. Products of the milling industry; Malt; Starches; Inulin; Wheat Gluten.

12. Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder.

13. Lac; Gums, Resins and other vegetable saps and extracts.

14. Vegetable Plaiting Materials; Vegetable products not elsewhere specified or included.

15. Animal of Vegetable fats and oils and their cleavage products; Prepared edible fats; Animal or Vegetable waxes

16. Preparations of Meat, of Fish or of Crustaceans, Molluscs or other aquatic invertebrates.

17. Sugars and Sugar Confectionery.

18. Cocoa and Cocoa Preparations.

19. Preparations of Cereals, Flour, Starch or Milk; Pastrycooks’ products.

20. Preparations of Vegetables, Fruit, Nuts or other parts of plants.

21. Miscellaneous edible preparations.

22. Beverages, Spirits and Vinegar.

23. Residues and Waste from the food industries; Prepared animal fodder.

24. Tobacco and manufactured tobacco substitutes.

25. Salt; Sulphur; Earths and Stone Plastering materials, Lime and Cement.

26. Ores, Slag and Ash.

27. Mineral fuels, Mineral oils and products of their distillation; Bituminous substances; Mineral waxes.

28. Inorganic Chemicals; Organic or Inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

29. Organic Chemicals.

30. Pharmaceutical products.

31. Fertilizers.

32. Tanning or dyeing extracts; Tannis and their derivatives; Dyes, Pigments and other colouring matter; Paints and Varnishes, Putty and other Mastics; Inks.

33. Essential oils and resinoids; Perfumery, Cosmetic or Toilet preparations.

34. Soap, Organic surface-active agents, Washing preparations, Lubricating preparations, Artificial Waxes, Prepared Waxes, Polishing or Scouring preparations, Candles and similar articles, Modeling Pastes, ‘Dental Waxes’ and Dental preparations with a basis of plaster.

35. Albuminoidal substances; Modified Starches; Glues; Enzymes.

36. Explosives, Pyrotechnic products; Matches; Pyrophoric alloys; Certain combustable preparations.

37. Photographic or Cinematographic goods

38. Miscellaneous Chemical products.

39. Plastics and articles thereof.

40. Rubber and articles thereof.

41. Raw hides and skins (other than furskins) and leather.

42. Articles of leather; Saddlery and Harness; Travel goods, Handbags and similar containers; Articles of animal gut (other than silkworm gut).

43. Furskins and artificial fur; Manufactures thereof.

44. Wood and articles of wood; Wood charcoal.

45. Cork and articles of cork.

46. Manufactures of straw, of esparto or of other plaiting materials; Basketware and Wickerware.

47. Pulp of wood or of other fibrous cellulosic material; Recovered (waste and scrap) paper or paperboard.

48. Paper and paperboard; Articles of paper pulp, of paper or of paperboard.

49. Printed books, newspapers, pictures and other products of the printing industry; Manuscripts, Typescripts and plans.

50. Silk.

51. Wool, fine or coarse animal hair; Horsehair yarn and woven fabric.

52. Cotton.

53. Other vegetable textile fibres; Paper yarn and woven fabrics of paper yarn.

54. Man-made filaments; Strip and the like of man-made textile materials

55. Man-made staple fibres.

56. Wadding, felt and nonwovens; Special yarns; Twine, cordage, ropes and cables and articles thereof.

57. Carpets and other textile floor coverings.

58. Special woven fabrics; tufted textile fabrics; Lace; Tapestries; Trimmings; Embroidery.

59. Impregnated, coated, covered or laminated textile fabrics; Textile articles of a kind suitable for industrial use.

60. Knitted or crocheted fabrics.

61. Articles of apparel and clothing accessories, knitted or crocheted.

62. Articles of apparel and clothing accessories, not knitted or crocheted.

63. Other made-up textile articles; sets; Worn clothing and Worn textile articles; Rags.

64. Footwear, gaiters and the like; Parts of such articles.

65. Headgear and parts thereof.

66. Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof.

67. Prepared feathers and down and articles made of feathers or of down; Artificial flowers; Articles of human hair.

68. Articles of stone, plaster, cement, asbestos, mica or similar materials.

69. Ceramic products.

70. Glass and glassware.

71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; Imitation jewellery; Coins.

72. Iron and Steel.

73. Articles of Iron or Steel.

74. Copper and articles thereof.

75. Nickel and articles thereof.

76. Aluminium and articles thereof

77. Does not exist.

78. Lead and articles thereof.

79. Zinc and articles thereof.

80. Tin and articles thereof.

81. Other base metals; Cermets; and articles thereof.

82. Tools, implements, cutlery, spoons and forks, of base metal; Parts thereof of base metal.

83. Miscellaneous articles of base metal.

84. Nuclear Reactors, boilers, machinery and mechanical appliances; Parts thereof

85. Electrical machinery and equipment and parts thereof; Sound Recorders and Reproducers, Television image and sound recorders and reproducers, and parts and accessories of such articles

86. Railway or tramway locomotives, Rolling Stock and parts thereof; Railway or Tramway Track fixtures and fittings and parts thereof; Mechanical (including electromechanical) Traffic Signalling Equipment of all kinds.

87. Vehicles other than railway or Tramway rolling stock, and parts and accessories thereof.

88. Aircraft, Spacecraft, and parts thereof.

89. Ships, Boats and floating structures.

90. Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and accessories thereof.

91. Clocks and Watches and Parts thereof.

92. Musical Instruments; Parts and accessories of such articles.

93. Arms and Ammunition; Parts and accessories thereof.

94. Furniture; Bedding, Mattresses, Mattress Supports, Cushions and similar stuffed furnishings; Lamps and Lighting fittings, not elsewhere specified or included; Illuminated signs, Illuminated nameplates and the like; Prefabricated Buildings.

95. Toys, Games and Sports Requisites; Parts and accessories thereof.

96. Miscellaneous manufactured articles.

97. Works of art, Collectors’ Pieces and Antiques.

98. Does not exist.

99. Does not exist.

Once you have found the details relating to the goods that you are, or are planning on importing, the rate of duty will be shown as: “Third Country Duty”. As mentioned above, the Taric website allows you, once you have your commodity code, to find whether there is any duty payable.

In a majority of cases this will be the only duty payable to Customs, or on some commodities you wont see this at all, as there’s no duty payable.

However, on some commodities, you may find that there is more than one type of duty to pay. ukimports

For example
1704907500 – For “Toffees, caramels and similar sweets” and we’ll select “China” as our Country of origin.

Along with the normal Import duty which is shown as “Third Country Duty”, it shows the following: “EA(1) MAX 18.70 % +ADSZ(1)”. This means that there is also “European Agricultural (EA) Duty” payable.

But what does it mean if you see something like “EA Duty”? Well, were going to try and explain, hopefully without confusing anyone.

This code shows a normal (Third Country) duty rate of 9% or there’s a lower preferential rate (as the Tariff preference (SPGL) part shows): 5.5% if your supplier if raising a GSP document.

Now, believe it or not, there’s actually 2 options available here, albeit not shown very clearly.

The other thing to look out for, especially on processed foods, is an “Additional Code” which tells Customs the percentage of certain ingredients.

This is a 4-digit code which must be added to the Customs entry following the commodity code (in this case 1704907500). This additional code represents the % quantity of the Sugar, Starch / Glucose, Milk Proteins, Milk Fats etc. contained in the product. This is information which you must obtain from the shipper / manufacturer, however if they refuse or are unable to supply that information to you, then an educated guess should be acceptable by Customs.

Now, continuing on, lets say, for the sake of this example, that this product contained: Max. 70% Sugar, Approx 10% Glucose (no milk products). The additional code these goods, based on the above quantities, is: 7008.

So on to the EA Duty… apparently you can either pay the EA rate, which for these goods and quantities is: EUR 31.41 per 100 Kilos. Or you can pay the Max. 18.70% plus EUR 22.25 per 100 Kilos (which I believe this was the standard Sugar levy). Anyway, your cheapest option is the 1st one at: EUR 31.41 per 100 Kilos