A wrong commodity code can cost you the 0% duty on Indian goods: how to find the right one

Why can a wrong commodity code cost you the 0% rate?

Since 15 July 2026, Indian goods on most UK tariff lines can enter at 0% customs duty under the UK-India Comprehensive Economic and Trade Agreement (CETA). The claim rests on the 10-digit commodity code on your import declaration. HMRC says that code works out the duty, import VAT and any preferential rate.

A wrong code can cost you the 0% in four ways:

• The line has no preference. Declare milled basmati as brown and you are claiming 0% on goods that owe £121 per 1,000 kg. Wholly milled basmati has no CETA preference, only a licensed 0% quota for India. Brown basmati of a listed variety is 0% only with a certificate of authenticity from India or Pakistan (document code A022); without it another code must be declared.
• The Customs Declaration Service (CDS) rejects the claim. HMRC rejects a declaration whose preference code is not permitted with the commodity code declared.
• You test the wrong origin rule. Each CETA product-specific rule hangs off the 6-digit code. Fresh mango must be wholly obtained, but pulp classified in Chapter 20 needs a change of heading plus a minimum value share. A claim for goods that do not qualify can be denied.
• A 0% line turns out to be dutiable. If HMRC reclassifies the goods and you hold no proof of origin, the standard rate applies unless you can still make a late claim (CETA Article 3.20).

The responsibility sits with the importer. HMRC says importers must declare the correct code even when an intermediary files the declaration, and a wrong code can bring penalties or other sanctions. Who the importer is depends on your delivery terms: see DAP vs DDP for India-UK shipments.

How do you find the right commodity code on the UK Trade Tariff?

HMRC's free commodity code finder is the UK Trade Tariff. Search for what the product is and what it is made of, read the chapter notes and drill down to 10 digits. Then open that code with India selected to see the duty, the CETA preference and the origin rule. Classification turns on what the product is, what it is made of, its function and its packaging, under six legally binding General Interpretative Rules (GIRs).

1. 1

   Describe the product fully

   Record materials with percentages, construction, function, packaging and whether it is hand-made. For food, give each ingredient's percentage by weight and the process: fresh, frozen, dried, or in vinegar or sugar.

2. 2

   Read HMRC's guide for it

   HMRC's commodity-code page links 19 classification guides, including ceramics, textile apparel, rice and edible fruit.

3. 3

   Search in plain words

   Use material and function, such as 'earthenware ornament'. On 21 October 2026 the tariff's search found no match for 'pashmina', 'dhurrie', 'kurta' or 'mango pulp'.

4. 4

   Apply the rules

   Read the section and chapter notes. GIR 1 puts the heading wording and notes first, and GIR 3(b) classifies mixtures by the part that gives their essential character. Drill down to 10 digits.

5. 5

   Compare published rulings

   HMRC's Advance Tariff Rulings database shows how it classified similar goods. Rulings bind only their holders.

6. 6

   Open the code with India selected

   Choose India and your import date. Read the standard rate, the Developing Countries Trading Scheme (DCTS) row, the India preference, VAT and any controls.

7. 7

   Check the CETA rule and agree the code

   Read the Origin tab for the 6-digit rule and confirm it with your exporter. Then agree the code in writing with your customs agent.

A search hit is not a classification either. The search sends 'terracotta' to ornamental ceramics, yet HMRC has ruled a plain terracotta plant pot into another heading. Import VAT is separate and may be due even when duty is 0%.

What is the difference between an HS code, a UK commodity code and an ITC(HS) code?

All three start from the Harmonized System (HS) of the World Customs Organization (WCO), which more than 200 countries and economies use as the basis for their tariffs. The HS fixes the first 6 digits: chapter, heading and subheading. Each country then adds its own.

In 6913909310, a hand-made earthenware ornament, 691390 is the HS subheading. The UK adds 93 for earthenware or fine pottery and 10 for hand-made. DGFT says India's first 6 digits match the WCO's exactly and the last 2 are developed in India. The HS itself changes: HS 2028 replaces HS 2022 on 1 January 2028, so recheck your codes then.

Can you use the HS code on your Indian supplier's invoice?

Use it as a lead, not an answer. HMRC says only the first 6 digits are used worldwide, so you must check how much of a supplier's code applies in the UK. The Indian codes below come from DGFT's consolidated ITC(HS) 2022 export schedule (file dated January 2025, so confirm current lines), and the UK codes from the Trade Tariff on 30 October 2026.

Mango pulp shows the risk. HMRC says ready-to-eat preserved fruit is usually classified in Chapter 20. That moves the CETA rule from wholly obtained, for fresh mango, to a change of heading plus a minimum value share. Frozen pulp can stay in Chapter 8 (0811), where the rule remains wholly obtained. The exact UK code depends on sugar, pack and process, so it is a good case for a ruling.

India's codes move too. DGFT's export incentive schedules gained 142 new 8-digit lines and lost 50 on 1 May 2026 (PIB, 30 April 2026). Ask your supplier for the current code; our guide to checking India's export policy by ITC(HS) code covers the Indian side.

What is the commodity code for terracotta, shawls and brassware from India?

Terracotta. HMRC calls it a common mistake to treat any red or red-brown pottery as terracotta. True terracotta is usually earthenware, and a laboratory test may be needed to be sure. Common pottery is coarse, easy to scratch and typical of garden pots and bricks. Ornaments, where decoration matters more than use, go to heading 6913, and plain undecorated flower pots to 6914. HMRC has ruled a plain terracotta pot into 6914900090 and hand-made earthenware ornamental pots into 6913909310.

That split has a price. If HMRC moves an earthenware ornament out of the common-pottery line, the standard rate rises from 2% to 6%, and only a valid CETA claim keeps it at 0%.

Shawls. Knitted goods go to Chapter 61 and woven goods to Chapter 62. 'Pashmina' is not a tariff term (more on pashmina shawls): Kashmir goat hair counts as fine animal hair, so a woven cashmere shawl sits in 621420 with wool. Blends follow the fibre that predominates by weight. The hand-made split changes the code, not the duty: hand-made (6214200010) and other (6214200090) woven wool shawls carry the same rates, as do silk (6214100010) and hand-made cotton (6214900011).

Brass and copper. The tariff treats brass as a copper-zinc alloy, so brass and copper household articles share heading 7418, while India splits them. Within 7418, non-electric cooking or heating apparatus is 7418101000, other hand-made household articles 7418109010 and the rest 7418109090. A brass statuette or ornament goes to 8306290000 instead, also 0%, with a change of subheading plus a minimum value share (the Standard QVC, defined below).

These lines were already 0% for India, so the code changes the origin rule, not the duty. Heading 7418 needs a change of subheading plus the Standard QVC; stainless steel kitchenware (7323) needs a change of heading plus a QVC of at least 50% of the ex-works price. A hand-made, non-electric brass oil lamp is 9405500010: 2% standard, 0% under DCTS, and a change of heading plus the Standard QVC under CETA.

The table is an illustration from the Trade Tariff on 30 October 2026, not a ruling. CC means change of chapter, CTH change of heading and CTSH change of subheading. QVC is qualifying value content, the minimum share of the product's value that must be originating. Standard QVC means at least 40% of the ex-works price or 45% of FOB value by build-down, or 35% by build-up. 'India paid' is what India paid before CETA: the DCTS rate where India qualified, otherwise the standard rate.

India lost the DCTS rate on woven shawls on 1 January 2026, so it paid 8% until CETA. Until India leaves DCTS on 15 July 2028, an importer can claim DCTS instead of CETA on lines where India still qualifies, but the two proofs of origin are not interchangeable. More rates are in our guide to UK import duty on Indian goods, and each category's origin test is in CETA product-specific rules.

Why do two mango chutneys have different commodity codes?

Food turns on ingredients, process and pack size. HMRC ruled a 250 g mango chutney containing acetic acid into 2001901000, 'Mango chutney', under the heading for fruit preserved by vinegar or acetic acid. Heading 2001 requires free volatile acid of at least 0.5% by weight, expressed as acetic acid (Chapter 20, additional note 1), so test the recipe. HMRC ruled an 'Indian Mango Chutney' with added sugar, where no vinegar is mentioned, into 2008996390, using GIR 3(b) because the mango gives the product its essential character. Both chutneys contain added sugar, so sugar alone does not separate them.

2008996390 covers packs up to 1 kg. Above 1 kg the sweetened mango line is 2008994899: 10% standard, 3.8% DCTS, 0% with a valid CETA claim.

Both lines carry the same CETA rule, a change of heading plus the Standard QVC. The difference bites when there is no claim. If HMRC moves a chutney in a pack up to 1 kg from the 0% vinegar line into heading 2008 and you hold no proof of origin, 12% applies unless a late claim is still possible. As an illustration, on £10,000 of customs value 12% is £1,200 of duty. Holding CETA origin evidence even for 0% lines is a sensible precaution.

Rice splits the same way, by processing stage, grain length and shape, and HMRC's list of basmati varieties, with the rates shown in the first section.

What is an Advance Tariff Ruling, and when should you get one?

An Advance Tariff Ruling (ATR) is HMRC's legally binding decision on your goods' code. It is optional, free in the UK (CETA Article 5.8) and generally valid for 3 years. You need a GB EORI number and an intention to import into or export from Great Britain, so in practice the UK importer applies, not the Indian exporter. For goods moving into or out of Northern Ireland, HMRC's route is a Binding Tariff Information decision instead.

Apply before the goods clear, because HMRC cannot rule retrospectively. HMRC says it replies in 30 to 120 days. CETA commits each side to rule within three months of receiving all the information, but plan on the longer figure.

1. Apply through your HMRC business tax account, one application per type of goods.
2. Send the description, composition, function and packaging, with photographs or samples where useful, and your suggested code.
3. Mark confidential attachments: rulings are published, and unmarked details may be made public.
4. Declare the ruling on CDS: document code 1ATR in data element 2/3 (GBATAR plus the reference) and ATR in data element 3/39.
5. If you disagree, ask HMRC for a review or appeal to the tribunal.

A ruling binds only for its holder and the goods it describes, so a supplier's or competitor's ruling is guidance, not cover. For a quick, non-binding view, ask HMRC at classification.enquiries@hmrc.gov.uk, one item per email.

How does the commodity code connect to your CETA proof of origin?

CETA's product-specific rules (Annex 3A) use HS 2022 chapters, headings and subheadings. Under the UK's India Origin Reference Document, where HS 2022 and the UK tariff classify a good differently, HS 2022 decides which origin rule applies.

The origin declaration (Annex 3B) and the certificate of origin (Annex 3C) carry the HS code at 6 digits, in field 6(a). Make it match the first 6 digits of your UK entry. CETA Article 3.22 forgives minor errors that raise no doubt about origin, but we found no HMRC guidance on mismatched codes.

Verification uses the code too. If at least two verifications of an exporter's goods end in denial, preference can be suspended on later imports from that exporter or producer under the same classification code (Article 3.26). Our guide to the India-UK CETA certificate of origin covers the documents.

What should you do if you have used the wrong commodity code?

• You overpaid. Claim a repayment online or on form C285, usually within 3 years of notification of the debt, for more than £9 per declaration. A missed CETA claim can be made late. CETA Article 3.20 sets a one-year minimum, and UK law allows three years from the date HMRC accepted the import declaration, provided you hold a valid proof of origin and origin can still be verified. See reclaiming import duty under the India-UK deal.
• You underpaid. Correct it through your agent and pay what is owed. Where a CETA claim rests on incorrect information, Article 3.21 requires you to correct the documents immediately, notify customs and pay any duty and penalties owed, and encourages customs to treat notice given before the error is discovered, with the error corrected and the duty paid, as a significant mitigating factor.
• You are unsure. Ask HMRC for advice, or apply for a ruling covering future shipments.

Keep specifications, codes, rulings and proofs of origin for at least 4 years (CETA Article 3.24). On penalties and your own facts, take advice from your customs agent or adviser.

What should you check before every shipment from India?

• Product specification on file: materials with percentages, construction, function, packaging, hand-made or not
• Supplier's current ITC(HS) code noted, and any 6-digit difference from your UK code explained
• HMRC classification guide read, notes checked and GIRs applied
• Similar published rulings checked, as guidance only
• Commodity page checked with India selected for the import date
• CETA rule for the 6-digit subheading confirmed with the exporter
• HS code in field 6(a) of the origin declaration matches the first 6 digits of your UK entry
• CETA origin evidence held even if the line is 0% for all origins, in case HMRC reclassifies the goods
• Code agreed in writing with your customs agent, and a ruling sought on high-value or doubtful lines

For the full process, see how to import from India to the UK. Britbasket gives an indicative 10-digit code per product for the importer of record's broker to verify, and the final classification and preference claim stay with the importer of record: the buyer under DAP, our UK partner company under DDP (services page).

Questions buyers ask

Sources

1. HMRC: Finding commodity codes for imports or exports (22 August 2022)
2. HMRC Trade Tariff: Classifying your goods (read 21 October 2026)
3. HMRC Trade Tariff: search (21 October 2026)
4. HMRC Trade Tariff: 6913909310, India (30 October 2026)
5. HMRC Trade Tariff: 2008996390, India (30 October 2026)
6. HMRC Trade Tariff: 1006309892, India (30 October 2026)
7. HMRC Trade Tariff: Section XI notes (30 October 2026)
8. HMRC Trade Tariff: Chapter 20 notes (30 October 2026)
9. HMRC Trade Tariff: Chapter 51 notes (30 October 2026)
10. HMRC Trade Tariff: 1006209813, India (30 October 2026)
11. HMRC Trade Tariff: 1006209899, India (30 October 2026)
12. HMRC Trade Tariff: 2008994899, India (30 October 2026)
13. HMRC Trade Tariff: 0811908500, India (30 October 2026)
14. HMRC Trade Tariff: 6914900010, India (30 October 2026)
15. HMRC Trade Tariff: 6912002510, India (30 October 2026)
16. HMRC Trade Tariff: 6214200090, India (30 October 2026)
17. HMRC Trade Tariff: 7418109090, India (30 October 2026)
18. HMRC Trade Tariff: 8306290000, India (30 October 2026)
19. HMRC Trade Tariff: 9405500010, India (30 October 2026)
20. GOV.UK: Reference documents for the Customs Tariff, India Origin Reference Document v1.0 (13 January 2026)
21. HMRC: Apply for an Advance Tariff Ruling (2 June 2026)
22. HMRC: Legally binding decision on a commodity code (9 September 2026)
23. HMRC: Ask for advice on classifying your goods (29 January 2020)
24. HMRC: Search for Advance Tariff Rulings (21 October 2026)
25. HMRC: Ruling 600010422, mango chutney (26 July 2024)
26. HMRC: Ruling 600014571, mango chutney (2 February 2026)
27. HMRC: Ruling 600010332, terracotta pot (1 May 2024)
28. HMRC: Ruling 600009902, earthenware pots (22 April 2024)
29. HMRC: Apply for an Advance Origin Ruling (4 July 2023)
30. HMRC: Classifying ceramics (22 April 2026)
31. HMRC: Classifying textile apparel (7 April 2017)
32. HMRC: Classifying rice (16 March 2023)
33. HMRC: Classifying edible fruit, vegetables and nuts (4 July 2023)
34. HMRC: CDS completion guide, Group 6 (7 October 2026)
35. HMRC: CDS completion guide, Group 4 (7 October 2026)
36. HMRC: CDS Data Element 2/3 national codes, Appendix 5A spreadsheet (29 October 2026)
37. HMRC: Refunds and waivers on customs debt (6 October 2025)
38. legislation.gov.uk: SI 2020/1457, regulation 16 (revised to 5 February 2026)
39. GOV.UK: DCTS country graduation, India (4 September 2026)
40. DBT: DCTS goods graduation, 2026 to 2028 (30 September 2025)
41. UK Government: UK-India CETA, Chapter 3 (July 2025)
42. UK Government: UK-India CETA, Annex 3A (July 2025)
43. UK Government: UK-India CETA, Annex 3B (July 2025)
44. UK Government: UK-India CETA, Annex 3C (July 2025)
45. UK Government: UK-India CETA, Chapter 5 (July 2025)
46. DGFT: How to read ITC(HS) export policy
47. DGFT: ITC(HS) 2022 Schedule 2 (13 January 2025)
48. PIB: RoDTEP schedules realigned (30 April 2026)
49. WCO: What is the Harmonized System
50. WCO: HS 2028 edition

Last reviewed 30 October 2026. Border, tariff and plant-health rules change. Check the sources above before relying on this guide for a specific consignment.