Any pre-set value or quantity, during a specified period, when reached will have to pay full duty. 



Description of goods in accordance with the terminology used in the tariff.



The headings in the tariff grouping things together.



Any classification and coding system introduced by national administrations or Customs or Economic Unions to designate commodities or groups of related commodities for Customs tariff purposes.



The European Commission’s main division of customs and tax matters.

Latest News

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HMRC Update - CDS System Maintenance, Sat 13 - Sun 14 December 2025

Due to maintenance the Customs Declaration Service (CDS) will be unavailable to all users from…