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Footnotes

A footnote is a piece of text that can be seen by traders in the Trade Tariff Service or in their own trading software.

They do not affect how an import or export declaration is processed; they are for informational purposes. Due to this, they are subject to change at any time.

They can give additional information for traders about:

  • requirements for importing or exporting a product
  • how to acquire licenses or permissions
  • eligibility for more favourable import fees
  • suspensions of import fees and what products they apply to

A footnote’s identifying fields consist of a type and a code. Footnote types are represented by 2 letters or digits. Footnote codes are 3 digits. Footnotes are often represented as their combined identifier. For example, footnote CD491.

Footnotes have validity dates that represent how long the text in the footnote is accurate. The text of the footnote is contained within description records that will record changes to the footnote.

Footnotes are set and owned by the teams or departments that manage the policy associated with the footnote.

Database Footnotes Footnotes Footnote Type ID char(2) primary key Footnote ID char(3) primary key Validity Start date not null Validity End date Footnote Types Footnote Types Footnote Type ID char(2) primary key Description text Application Code char(1) not null Validity Start date not null Validity End date Footnotes:e->Footnote Types:w Footnote Descriptions Footnote Descriptions Footnote Type ID char(2) primary key Footnote ID char(3) primary key Validity Start date primary key Description text not null Language char(2) not null, default Footnote Descriptions:e->Footnotes:w Footnote Descriptions:e->Footnotes:w Footnote Measure Associations Footnote Measure Associations Footnote Type char(2) primary key Footnote Code char(3) primary key Measure SID int primary key Validity Start date primary key Validity End date Footnote Measure Associations:e->Footnotes:w Footnote Measure Associations:e->Footnotes:w Measures Measures SID int primary key … “…” Footnote Measure Associations:e->Measures:w Footnote Commodity Associations Footnote Commodity Associations Footnote Type char(2) primary key Footnote Code char(3) primary key Commodity Code SID int primary key Validity Start date primary key Validity End date Footnote Commodity Associations:e->Footnotes:w Footnote Commodity Associations:e->Footnotes:w Commodity Codes Commodity Codes SID int primary key … “…” Footnote Commodity Associations:e->Commodity Codes:w Footnote Additional Code Associations Footnote Additional Code Associations Footnote Type char(2) primary key Footnote Code char(3) primary key Additional Code SID int primary key Validity Start date primary key Validity End date Footnote Additional Code Associations:e->Footnotes:w Footnote Additional Code Associations:e->Footnotes:w Additional Codes Additional Codes SID int primary key … “…” Footnote Additional Code Associations:e->Additional Codes:w

Footnote associations

Footnotes are used to give more information about measures, commodity codes, or additional codes. Each type has an association record type that links one footnote to one measure, commodity code or additional code. The association record is in the same record family as the associated type.

The association record has its own validity dates so that the footnote can be attached for only a temporary period.

Footnote types

Each footnote has a type that identifies the purpose or scope of the footnote.

Footnote types are defined by UK tariff managers and don’t come from any external source. They are created as necessary to aid categorisation and understanding.

Existing footnote types

TypeDescriptionUsage count
ADAnti dumping10
CAAdditional nomenclature - CADD6
CDConditions850
CGCultural goods21
CRCritical commodity footnote1
DSDuty suspension477
DUDual use goods662
EUEnd use4
EXExport control measures17
ISInvasive alien species16
MGMilitary goods and technologies769
MHMeursing table3
MXExport refund measure47
NCCombined Nomenclature31
NMCN measure218
NXExport Refund Nomenclature63
OZOzone-depleting substances10
PBPublication2
PEProtective equipment3
PHPhytosanitary measures40
PITrade Against Pandemics Initiative (TAPI)40
PNSee annex1
PRUK footnotes_oplog on prohibitions and restrictions37
RTRegional Trade Agreement1
SNSanctions162
TMTaric Measure937
TNTaric Nomenclature106
TPDynamic footnote6
TRTorture and repression36
Last updated 29 Oct 2024
See the SQL query that generated this table

This table was automatically generated from the open SQLite database providing the UK Tariff.

The following query was used to generate the table:

SELECT footnote_types.footnote_type_id AS "Type",
       footnote_types.description AS "Description",
       COUNT(version_group_id) AS "Usage count"
FROM footnotes
    INNER JOIN common_tracked_models ON footnotes.trackedmodel_ptr_id = common_tracked_models.id
    INNER JOIN footnote_types ON footnotes.footnote_type_id = footnote_types.trackedmodel_ptr_id
GROUP BY footnote_types.footnote_type_id, description
ORDER BY footnote_types.footnote_type_id

Application codes

Each footnote type has an application code. The application code controls whether footnotes of that type apply to measures, commodity codes, or additional codes.

The code also controls at what level of the commodity code hierarchy they can be placed. Some codes require that footnotes can only be attached to measures or commodities at the 8-digit commodity code level whereas others can be set at any level.

A validation rule on each type enforces that footnotes are set at the correct level.

Application codes are hard-coded in systems. Changes to application codes require a change to this data standard.

Application code Description Applies to What level Notes
1 Combined nomenclature Commodity codes 8-digit commodity codes
2 TARIC nomenclature Commodity codes 10-digit commodity codes
3 Export refund nomenclature ERNs ERNs are historical and are no longer used.
4 Wine reference nomenclature N/A Wine references are historical and are no longer used.
5 Additional code Additional codes Any Additional code footnotes are historical and are no longer used.
6 CN measures Measures 8-digit commodity codes
7 Other measures Measures 10-digit commodity codes
8 Meursing heading Meursing headings are historical and are no longer used.
9 Dynamic footnote Anything Any Dynamic footnotes are historical and are no longer used.

Validity rules

Footnotes

Code Description
FO2 Uniqueness rule for footnote type and code.
FO4 Mandatory subrecord rule for footnote descriptions.
FO5 Validity contained rule requiring footnote validity to contain validity of any measure associations.
FO6 Validity contained rule requiring footnote validity to contain validity of any commodity code associations.
FO9 Validity contained rule requiring footnote validity to contain validity of any additional code associations.
FO11 Deletion while in use rule for references from a measure via a measure association.
FO12 Deletion while in use rule for references from a commodity code via a commodity code association.
FO15 Deletion while in use rule for references from an additional code via an additional code association.
FO17 Validity contained rule requiring footnote type validity to contain footnote validity.

Footnote types

Code Description
FOT1 Uniqueness rule for footnote type.
FOT2 Deletion while in use rule for references from a footnote.