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Posted Fri, 17 Jun 2022 13:24:21 GMT by Niel Culley
Hello, I have set up a limited company for selling products on Amazon/ebay and website. I will be purchasing some products from Alibaba (China). I am trying to look and see what taxes I will pay for importing these goods which will range from baby products to consumer electronics, I cant find any commodity codes for anything I am looking to bring in. Please could anyone advise as to how I can obtain this informtion? Also how will this tax be paid ie is it paid once the goods are shipped to the destination? Any advice is greatly appreciated, TIA
Posted Fri, 17 Jun 2022 16:45:54 GMT by Customs oldtimer
HMRC publish a good basic guide on the import process : https://www.gov.uk/import-goods-into-uk Most people employ a customs agent or broker to complete customs formalities on their behalf and they or independent customs advisers can help you understand the requirements. Commodity codes and duty rates are in the UK tariff. It is your responsibility as the importer to select the correct commodity codes for your goods. https://www.gov.uk/trade-tariff. Customs duty and import VAT is payable or accountable at the time of import. Duty & VAT must be paid or secured before the goods will be released. There are mechanisms for postponing the import VAT but only if you are VAT registered. Customs agents usually have accounts with HMRC and can handle the payment for you.
Posted Fri, 17 Jun 2022 18:04:17 GMT by Niel Culley
Thank you for your comments, I cant see the products on the commodity codes? Is this something a broker would help with?
Posted Mon, 20 Jun 2022 08:52:18 GMT by Customs oldtimer
You should be able to find a classification for anything and everything in the tariff schedule. Do not however expect to find products always listed exactly. You do however need to have as much information about each product before you start - you cannot work from a commercial/invoice description alone. You need to know what the product is , what it does, what its made from etc . Each section and chapter has notes that will give some guidance as to what the definitions are and what sort of goods should be classified there and also some that shouldn't. There are also the general interpretive rules (GIR's) that must be read to understand how the tariff works if the commodity code isn't obvious from the heading descriptions. Once the classification is located you will see the duty rate applicable. goods from / made in China will have the 'all countries' duty rate. A broker or customs / tax adviser, who has the understanding and experience of the complexities of importing goods, should be able to assist.- they will charge for their services/ expertise but It may save you a lot of issues in the long run.. Slightly different customs procedures apply depending on whether you are airfreighting, sea freighting or using an express parcel or postage service. - so you will need to this check out before importing. Its not a customs matter as such but the products types you mention may also need to meet safety requirements and be appropriately tested before being admitted or sold in the UK.
Posted Fri, 24 Jun 2022 17:08:39 GMT by HMRC Admin 20
Hi Niel Culley,

Please see below link for guidance on commodity codes.
Apply for an Advance Tariff Ruling
For the question regarding the taxes I would advise contacting the Customs and International trade helpline on 0300 322 9434 for further advice.

Thank you.
Posted Mon, 27 Jun 2022 05:52:12 GMT by zhangteyi Zhang
You may can asking HS code from your seller and then check the tarrif and VAT rate by HS code
Posted Mon, 27 Jun 2022 09:43:28 GMT by Customs oldtimer
I would take care in relying on a commodity code provided by a supplier. It may be a good starting point but China as do some other countries have a slightly different interpretation as we do in the UK.
Posted Wed, 13 Jul 2022 15:17:27 GMT by ForwardersMatter
Neil, If you are ready to import then speaking to your Freight forwarder they should be able to assist you with duty rate classification for your goods and confirm when payment is available. As you are unlikely to have a deferment account set up the forwarder will assist with the payment . As Customs Oldtimer says be careful relying on supplier documentation and classification as their are pitfalls.

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