Merger of VAT Measures on Tariff:
The tariff currently shows VAT measures in two separate Geographical areas. HMRC intend to simplify this and only use one geographical area in future (1400). This geographical area will cover imports from all countries including Jersey and Guernsey. This geographical area will only be use for VAT measures.
We aim to make these changes live on CDS on 25th September 2024 but intend to put the changes into CDS as soon as possible so they can be seen in advance.
On CDS, you will be able to see VAT against geographical area 1011 closed on 24th September and its replacement measure using geographical area 1400 open on 25th September.
Software houses will need to be aware of the changes to geographical area code 1400.
This is a merger of geographical areas for tariff simplification. There are NO changes to the VAT coverage in the tariff.
Update to Commodity Code Structure to maintain dynamic alignment with the EU:
The following commodity codes have been created as of 19 September 2024:
| Commodity Code | Description |
|---|---|
| 3824300020 | Ready-to-press powder, in the form of spherical or granular shaped, homogeneous and free-flowing particles, simply mixed with metallic powder and/or other carbides, and an organic binder |
| 3824300030 | Other, in the form of spherical or granular shaped, homogeneous and free-flowing particles, simply mixed with metallic powder and/or other carbides |
| 3824300040 | Other, simply mixed with metallic powder and/or other carbides |
The following commodity codes have been created as of 1 January 2025:
· 2710911000
· 2710919000
· 2903892020
· 2903892025
· 2903892030
· 2903892035
· 2903892055
· 2903897050
· 2903897060
· 2903897090
Update to CHED Measures:
This update is due to the Department for Business and Trade correcting a missing tariff dataset entry in respect of CHED-D measures falling under measure type 475 - Restriction on entry into free circulation on the following commodity codes as of 21 September 2024:
| Commodity Code | Description |
|---|---|
| ·0709609920 | Peppers (other than sweet) (Capsicum spp.) |
| ·0710805920 | Peppers (other than sweet) (Capsicum spp.) |
| ·0805501000 | Lemons (Citrus limon, Citrus limonum) |
| ·0904110010 | Black pepper (Piper) |
| ·0904110090 | Other |
| ·0904120000 | Crushed or ground |
| ·0904219080 | Other |
| ·0904220090 | Other |
| ·1404900000 | Other |
Update to Anti-Dumping Measures:
This update is due to the Department for Business and Trade correcting their dataset entry in respect of measure type 552 - Definitive anti-dumping duty.
Measure with document code 9Y03: “Not high fatigue performance steel concrete reinforcement bar (rebar).” will be end dated for 23 September.
New measures will be created with the newly created additional code 8W01: “Not high fatigue performance steel concrete reinforcement bar (rebar).”
The additional code will be added to the measures in place of document code 9Y03 on the following commodity codes from 24 September 2024:
| Commodity Code | Description |
|---|---|
| 7228302000 | Of tool steel |
| 7228304100 | Of circular cross-section of a diameter of 80 mm or more |
| 7228304900 | Other |
| 7228306100 | 80 mm or more |
| 7228306900 | Less than 80 mm |
| 7228307000 | Of rectangular (other than square) cross-section, hot-rolled on four faces |
| 7228308900 | Other |
More information
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