HM Revenue and Customs' records of exports from the UK to countries outside the European Community identify goods by a commodity code of up to eight digits. There is no single commodity code in the UK Integrated Tariff for waste as defined by Article 1(1)a of Council Directive 2006/12/EC. Exporters of waste may declare waste materials or goods under a large number of commodity codes according, in some cases, to the material or goods in their original form. HMRC records will include statistical information relating to each commodity code. Some commodity code headings such as metals have specific codes for waste and scrap but in others the code would not distinguish between commodities in their original or waste forms.
HMRC records also include any shipments of waste to other EU member states by any businesses who are required to submit information to HMRC under EC Regulation 638/2004 (the Intrastat system). The same commodity codes as for non-EU trade apply.