Classification of Ceramics in Import-Export: UK 2026 Rules and Customs Challenges

Key Information

The industry applies the classification of ceramics according to HMRC guidelines published in April 2026. Chapters 68 and 69 of the UK tariff structure the identification and classification of items for import-export. Distinctive aspect: a strict distinction is made between ceramics fired at above or below 800°C, and the main material is used to determine the appropriate tariff heading.

Key Points

• Chapters 68 (stone and mineral materials) and 69 (ceramics) of the UK tariff cover virtually all ceramic or related products (source: HMRC, 04/2026)
• Only ceramics fired at over 800°C fall under chapter 69; below this threshold, there is systematic exclusion (technical rule, HMRC)
• Classification requires analysis of material, manufacturing process (sintered/non-sintered, binder use), porosity, and, where appropriate, laboratory testing (HMRC)

Context and Challenges

The distinction between products covered by chapter 68 (natural stone, reconstituted stone with mineral predominance) and chapter 69 (sintered ceramics, pottery, porcelain) is based on scientific and operational criteria, as provided by the UK Integrated Online Tariff and relayed by HMRC. The strict application of chapters 68-69 directly impacts declarants: selection of tariff heading, documentary evidence, and consistency of sanitary/REACH data. Categories such as imitation porcelains or resin-mineral composites require a thorough examination of the product’s essential character (see also BOD FR for similar criteria in the EU). Classification determines the management of customs duties, safety standards (e.g. materials in contact with food), and fiscal mechanisms (VAT/excise).

Industry Impact

Declarants structure each customs declaration around:

• the technical product sheet;
• possible laboratory tests (porosity rate, resistance, composition) to demonstrate whether the product is sintered or not;
• precise classification (e.g.: earthenware tiles under 6907, but special supports under 6904, ornamental ceramics under 6913);
• issues relating to mixed materials (stone-resin blends) in accordance with essential character (see note chapter 68). For importers/exporters, there is an increased documentary risk for hybrid product ranges. Systematic verification is required to avoid any reassessment (automatic reclassification, retroactive duties, border blockages). This situation echoes the European uncertainties frequently encountered during physical customs inspections (see CJUE C-213/19 concerning the strict application of porosity criteria in the classification of pottery).

Next Steps

• Review the detailed instructions in the UK Integrated Online Tariff and update product sheets (https://www.gov.uk/guidance/classifying-ceramics).
• Train teams on distinguishing dominant materials and on the relevant documentary justification protocols.
• Anticipate UK customs inspections on new codes or subheadings created from 1 May 2026.
• Step up monitoring of mixed categories (stone-resin) and related case law at national and CJEU levels.

Au 1er avril 2026, la profession applique les chapitres 68-69 pour tout classement de céramiques à l'import-export UK.
(As of April 1, 2026, the industry applies chapters 68-69 for all classification of ceramics for UK import-export.)

Source: HMRC, “Classifying ceramics for import and export”, 04/2026