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The UK Global Trade Tariff is updated regularly to keep up with World Customs Organisation (WCO) Harmonised System and EU Combined Nomenclature compliance changes, as well as local UK technical and operational updates, to ensure the flow of trade remains consistent with national and international regulations.
It is therefore important for trade professionals to keep up with these tariff updates to ensure trade compliance and business operations.
HMRC publish an annual tariff correlation table, intended to provide trade professionals with guidance on an impactful tariff classification change and an opportunity to consider whether any inventories or business records may need to be changed or amended.
A proactive approach is preferable to having to reverse-engineer an import declaration instruction that has been bounced by CDS and returned by the declaring agent.
The UK Tariff is also changing to reflect UK trade policy and align the UK Global Tariff with the EU TARIC. There are changes, too, including the creation, amendment, and ending of specific 8-digit UK commodity codes, some of which took effect in December last year.
In addition to EU alignment, there are changes to origin compliance statements and documentation that support the use of the preference origin.
The devil is in the details, and this detail will need to be checked before a preference claim is made or a goods classification is assumed for the affected tariff chapters.
2025–2026 Correlation Table
HMRC have issued a correlation table to help traders identify where 8-digit commodity codes may have been split, merged or completely replaced. The table publishes details for the affected commodity codes in chapters 28, 29, 38, 73, 84 and 85
A link to the table can be found below:
Mapping 2025 codes to their 2026 equivalents
Further codes that were amended or merged in December 2025 can be found at the links below
Further updates are expected as 2026 progresses, and traders should ensure they are registered for these updates by selecting "Get Emails About this Page" at the link below.
Preferential Trade and Quota Reference Data Updates
Updates have been made to a substantial amount of preferential reference data and quota measures across a wide range of UK trade agreements and arrangements.
These changes affect how preference eligibility and tariff quotas are applied in practice, even when higher-level duty rates appear unchanged.
Autonomous Tariff Quotas and Duty Suspensions
The tariff now reflects the continuation, expiry, or amendment of Autonomous Tariff Quotas (ATQs) and duty suspensions for the 2025–26 period.
Traders are therefore prompted to check where suspensions may have expired or quotas have been amended. The risk of exposure to unexpectedly higher duty rates can be greatly reduced if classification changes are reviewed in good time and a business approach to quota measures is adjusted accordingly.
Getting it right the first time is preferable to the risk of exposure to declaration amendments or rejections. However, the evolutionary approach to tariff changes this year may put trade professionals on the backfoot going forward.
The advice is to take a fresh approach to the tariff. Do not be caught out by outdated assumptions about tariff measures or changes to tariff codes. Make a note to check.
Focus On: Understanding Free Trade Agreements
With the UK establishing new, independent trade arrangements to increase exports and imports from key international markets, our Understanding Free Trade Agreements course is essential for businesses navigating these changes. It is particularly valuable for import/export managers who must navigate complex regulations and maximise the advantages of free trade agreements and compliance officers tasked with ensuring adherence to customs laws and procedures. Trade analysts can gain insights into current and emerging trade policies, while logistics coordinators will learn how to optimise supply chains in light of new trade arrangements.
Understanding Origin & Preference
Unlock the complexities of international trade with our comprehensive course on Understanding Origin and Preference (UOP). Designed to provide a practical overview, this training focuses on the critical areas where UOP impacts the movement of goods for exports and imports. You'll delve into customs compliance, exploring regulatory nuances and common pitfalls newcomers often encounter. For companies using trade agreements at import, the session will show you how to validate your supplier statements and check that imported goods qualify for Tariff Preference rate of duty, equipping you with the necessary knowledge to navigate compliance effectively.
Tariff Classification Explained - Technical Workshop
In this workshop, participants will learn why the tariff is essential for accurate commodity code classification and its connections to other vital trade measures. The course explores the structure of the Harmonised System (HS) and includes interactive sessions to help you master the classification of your goods. You’ll gain an understanding of section and chapter notes, as well as when and how to apply the General Interpretative Rules (GIRs), ensuring confidence and accuracy in tariff classification.
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