This tariff classification will determine the level of import charges to be collected by the UK authorities. It is therefore very important to get it right.

High-priority plant and plant product goods can be particularly challenging to classify and highlights the importance of understanding and interpreting the nature of the goods for import in the terms required by the UK Global Tariff. 

The starting point for classification of plants and plant products is to understand the initial Category of material the goods fall into in the first instance.

Example:

For plants intended to be planted the category is ‘propagating’, whereas ‘finished plants’ are those intended for the final user.

There is further guidance available in a scenario table published on the Plant Health Portal (link below) under Finished plants intended for the final user.

Understanding product definition in classification terms against the tariff is vital for UK businesses involved in international trade. 

Link to the Plant Health Portal

https://planthealthportal.defra.gov.uk/eu-exit-guidance/imports/guidance-on-how-fees-are-applied?utm_source=Defra&utm_campaign=7d20f866e4-EMAIL_CAMPAIGN_2021_10_22_04_13&utm_medium=email&utm_term=0_067d4a0b11-7d20f866e4-388394003

Further useful information

Regulated and notifiable high-priority goods

The high-priority goods list include:

• all plants for planting

• ware potatoes

• some seed for sowing and other plant or forest reproductive material

• some wood and wood products

• used agricultural or forestry machinery

If you import high-priority goods you need to:

1.Register as a place of destination or use a place of destination that is already registered (this is where any physical and identity checks will take place).

2. Get a phytosanitary certificate from your EU exporter.

3. Register on the IT system (PEACH) as an importer.

4. Use PEACH to pre-notify your goods for import in England, Scotland or Wales.

5. Comply with documentary, identity and physical checks if needed.

6. Pay fees for plant health checks from 1 June 2021.

7. Meet ISPM 15 international standards for any wood packaging material you use.

From 1 July 2022 all physical and identity checks for high-priority goods will take place at Border Control Posts (BCP) in Great Britain instead of at a place of destination.

While you are here you may be interested in some Strong & Herd LLP training courses related to this topic, we offer a wide range of high quality training courses to support all importing and exporting activities. 

Focus on Food: Import Procedures