The Tariff Browse function is used to easily browse through the Customs Tariff by section and chapter and view all the classification notes. read more
If you have an idea of the section and chapter but are not sure of the actual tariff code, the Tariff Browse function will be most useful. It is kept up to date in real-time and removes the requirement to update a paper-based version of a Tariff book and the associated costs.
The Tariff Search allows for a more targeted way of searching by keyword or tariff code. read more
You can search by specific tariff codes or keywords and can access the relevant information at the click of a button.
Estimate Customs and Excise Duties using the Duty Estimator. This function removes the need for any manual calculations and allows for more accurate costing. read more
Enter the relevant tariff code, select the country of origin (manufacture) and the system will generate the estimated duties based on the date you select. It also allows you to look at future dates when tariff code amendments come into effect and calculates the estimated duties which will be applicable.
New! HS2022 Second Round of Draft Amendments are available.
Please click on the links below to access the documentation:
Explanatory Memorandum HS 2022 | Correlation Table - Consequential Amendments | Correlation Table - Consequential Amendments
Draft Notes to Part 1 of Schedule No. 1 | Part 1 of Schedule No 1 | Part 2A of Schedule No. 1 | Part 2B of Schedule No. 1 | Part 3E of Schedule No. 1
Part 1 of Schedule No. 3 | Part 2 of Schedule No. 4
All import and export commercial transactions require commodities on Customs declarations to be classified according to an appropriate tariff heading. The tariff classification code is directly linked to the rate of duty payable on that commodity. Classification operates as part of the international Harmonised Commodity and Coding System, under the WCO Harmonised System Convention. For the classification of the goods into a Customs Tariff, there are six (6) fundamental rules, the General Rules of Interpretation (GRI). You can read further information on the GRI here.
In cases where the tariff classification of goods is complex, i.e. the goods could easily be classified under two tariff headings or if there is no clearly identifiable appropriate tariff heading, it is the duty of the importer to approach the SRA and apply for a written tariff determination. To contact SRA please approach the SRA contact centre, the contact centre information can be found here.
The latest version of the full tariff book and schedules to the tariff can be downloaded from the links below: