Classifying imports and exports
Pub Date
HMRC notices

HMRC has recently issued new guidance that stresses the importance of correctly classifying goods. Customs Code Implementing Regulation 2454/93, Article 199 states that importers and / or exporters are legally responsible for the correct Tariff classification of goods, even where they employ an agent to handle customs entries on their behalf.

There are special procedures for classifying imports and / or exports. It is important that goods are classified correctly according to the UK Tariff in order to clear goods through Customs. There are penalties that could be levied if goods are incorrectly classified on a Customs entry and in certain cases goods may be delayed and / or seized.

Some goods (such as those covered by the Common Agricultural Policy of the EU, anti-dumping duties or tariff quotas) are subject to specific controls. All imports or exports must be declared to HM Revenue and Customs (HMRC) using a commodity code. A BTI is a written classification decision, given on request, which is legally binding on all customs administrations within the European Community for up to 6 years from the date of issue.